Annual Report of the town of Carrabassett Valley For the Fiscal Year 2015
Wednesday, March 9, 2016: Town Meeting to be held at 7:30 pm at the Outdoor Center Municipal Elections from 8:00 am to 6:00 pm at the Municipal Office Annual Report Table of Contents
Representatives To The State & Federal Government...... 2 2015 Town Officers...... 3 Elected and Appointed Officials...... 3 Appointed Boards and Committees ...... 4 Letter From U.S. Senator Susan Collins...... 6 Letter From U.S. Senator Angus King...... 7 Letter From U.S. Congressman Bruce Poliquin...... 9 Letter From Governor Paul LePage...... 10 Letter From State Senator Thomas Saviello...... 11 Letter From State Representative Thomas Skolfield...... 12 Town Manager’s Report...... 13 Code Enforcement Officer/ Assessor’s Report...... 18 Assessor’s Report...... 19 Carrabassett Valley Police Department...... 20 Fire Department...... 21 Carrabassett Valley School Department...... 22 Library & Community Center Report...... 23 Recreation Department-Antigravity Complex...... 26 Town Clerk’s Report...... 29 Sanitary District Report...... 30 Letter from Carrabassett Valley Academy...... 31 Forest Management Plan Report...... 32 Mountain Bike Trail Development Report...... 34 Tax Collector’s Report...... 37 2015 Delinquent Property Taxes...... 38 2016 Proposed Municipal Budget...... 40 Treasurer’s Report...... 49 Financial Statements Provided By Auditor...... 61 Warrant...... Colored Insert (Center)
1 2015 Representatives to the State and Federal Government
UNITED STATE SENATORS Susan Collins 68 Sewall St., Room #507, Augusta, ME 04330 413 Dirksen Senate Office Building, Washington, D.C. 20510-1904 Phone: 207-784-6969 • 202-224-2523 • www.collins.senate.gov
Angus King 4 Gabriel Drive, Suite F1, Augusta, ME 04330 133 Hart Senate Office, Washington, D.C. 20510 Phone: 207-622-8292 • 1-800-432-1599 • www.King.Senate.gov
REPRESENTATIVES TO CONGRESS DISTRICT # 2 Bruce Poliquin 179 Lisbon St., Lewiston, ME 04401 Phone: 207-784-0768 Washington D.C. 202-225-6306 https://poliquin.house.gov
DISTRICT # 17 Thomas Saviello 3 State House Station, Augusta, ME 04333-0003 Home: 207-287-1505 • tomsaviello.com [email protected]
HOUSE OF REPRESENTATIVES DISTRICT # 112 Thomas Skolfield 349 Philips Road, Weld, ME 04285 Home: 207-585-2638 Thomas.Skolfield@legislature.maine.gov
2 2015 TOWN OFFICERS
ELECTED OFFICALS BOARD OF SELECTMEN Robert Luce, Chair-2016 • John Beaupre-2018 • Lloyd Cuttler-2016 Thomas Butler-2018 • Jay Reynolds-2017 SCHOOL COMMITTEE Earle Morse, Chair-2017 • Danielle London-2018 • Kimberly Kearing-2017 Jane Luce-2016 • Jennifer McCormack-2016 SANITARY DISTRICT Carl Demshar-2016 • Neal Trask-2016 • Richard Smith -2018 Stephen Pierce-2018 • Robert Briggs-2017 MODERATOR Robert Briggs
APPOINTED OFFICALS TOWN MANAGER...... DAVID COTA TOWN CLERK/TAX COLLECTOR/REGISTRAR OF VOTERS...... WENDY RUSSELL TREASURER...... LORRAINE HOCKING ASSESSOR...... WILLIAM K. GILMORE CODE ENFORCEMENT OFFICER/PLUMBING INSPECTOR...... WILLIAM K. GILMORE POLICE CHIEF...... MARK LOPEZ FIRE CHIEF/EMA DIRECTOR...... COURTNEY G. KNAPP SUPERINTENDENT OF SCHOOLS...... GEORGE JOSEPH RECREATION DIRECTOR...... DEBORAH BOWKER LIBRARIAN...... ANDREA DEBIASE ANIMAL CONTROL OFFICER...... WILLIAM MUNZER HEALTH OFFICER...... REBECCA MORIN SECRETARY TO THE BOARD OF SELECTMEN & PLANNING BOARD...... LYNN SCHNORR
BALLOT CLERKS Democrats: Bonita Stagers • Arthur N Pierce • Michele Cota • ·Joyce Demshar • ·Jacqueline Munzer Republicans: Nancy Fowler • Janice Mildram • Robert Higgins Green Independent: Larry Hanson
3 Appointed Boards and Committees
PLANNING B0ARD BUDGET COMMITTEE James McCormack...... 2016 Neal Trask...... 2016 David Corrow...... 2016 Robert Luce...... 2016 Tom Bird - 1st Alternate...... 2016 Lloyd Cuttler...... 2016 Janice Kremin...... 2017 Christopher Parks...... 2016 Alan Sleight...... 2017 Robert Briggs...... 2017 Christopher Parks...... 2018 Carl Demshar...... 2017 Neal Trask...... 2018 John F. Reynolds...... 2017 Peter W. Smith...... 2018 Cathy Wilson...... 2017 Vacancy - 2nd Alternate...... 2018 John Beaupre...... 2018 John McCartherin...... 2018 BOARD OF APPEALS Stephen Pierce...... 2018 Courtney Knapp...... 2016 Arthur Pierce...... 2018 Vacancy...... 2017 Tom Butler...... 2018 Vacancy ...... 2017 Stan Tingley...... 2018 BOARD OF ASSESSMENT REVIEW Carl Demshar...... 2018 Wendy Glenn...... 2016 Deborah Pierce...... 2017 RECREATION COMMITTEE Reginald Gordon...... 2017 Cathy Wilson...... 2016 Robert Healey...... 2016 AIRPORT ADVISORY COMMITTEE Open Position ...... 2017 Lloyd Cuttler...... 2016 Carl Demshar...... 2017 Sam Punderson...... 2016 Elizabeth Stefany...... 2018 Sawyer Fahy...... 2016 Karen Campbell...... 2018 Peter Gorman...... 2017 Thomas Andrle...... 2017 CARRABASSETT VALLEY PUBLIC LIBRARY: Tom Wallace...... 2017 BOARD OF DIRECTORS - 2015 Thomas Fahy...... 2018 Jean Keith Larry Hanson...... 2018 Kim Kearing Diane Copeland GOLF COURSE GREENS COMMITTEE Joyce Demshar John Beaupre...... 2016 Peggy Bishop Steve Niezgoda...... 2016 Louise Chase Peter Webber...... 2016 John Beaupre Stephen Pierce...... 2017 Meghan Kneiser Shaun Osborne...... 2017 Susan Peck Carl Demshar...... 2017 Pinky Slagle Bob Tgettis...... 2018 Lisa Sleight Seth Wescott...... 2018 Delinda Smith Tom Taber...... 2018 Venise Fournier Karl Strand...... 2018 4 TOWN PUBLIC LOT - FORESTRY COMMITTEE Jay Reynolds • Bob Carleton • Christopher Parks • Bill Gilmore • Dave Cota
TOWN REPRESENTATIVES TO THE CARRABASSETT ANTI-GRAVITY COMPLEX OPERATIONS COMMITTEE Carl Demshar • Robert Luce • Robert Briggs
CARRABASSETT VALLEY WEB SITE www.carrabassettvalley.org
TOWN OF CARRABASSETT VALLEY TELEPHONE NUMBERS EMERGENCY...... 911 TOWN OFFICE...... 235-2645 or 235-2646 FAX...... 235-2825 POLICE DEPARTMENT...... 237-3200 FIRE DEPARTMENT...... 235-2991 TRANSFER STATION...... 237-2779 SANITARY DISTRICT...... 237-3642 CARRABASSETT ANTI-GRAVITY COMPLEX ...... 237-5566 CARRABASSETT OUTDOOR ADVERNTURE CAMP...... 235-2233 CARRABASSETT PUBLIC LIBRARY...... 237-3535
E-MAIL ADDRESSES TOWN MANAGER...... [email protected] TOWN CLERK/TAX COLLECTOR...... [email protected] TREASURER...... [email protected] CODE ENFORCEMENT...... [email protected] POLICE DEPARTMENT...... [email protected] RECREATION DEPARTMENT...... [email protected] FIRE DEPARTMENT...... [email protected] LIBRARY...... [email protected]
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Dear Friends:
It is an honor to represent Maine in the United States Senate. I am grateful for the trust the people of our State have placed in me and welcome this opportunity to share some key accomplishments from 2015.
Growing the economy by encouraging job creation was and remains my top priority. The tax-relief bill signed into law at the close of last year contains three key provisions I authored to help foster job creation and provide small businesses with the certainty they need to invest, grow, and, most important, hire new workers. Another provision I authored that became law last year gives a boost to both Maine’s economy and traffic safety. This provision permanently changed the federal law that previously had forced the heaviest trucks onto our country roads and downtown streets, rather than allowing them to use Maine’s federal Interstates. In addition, I was glad to help secure another significant award for the University of Maine’s deepwater offshore wind initiative, which has the potential to advance an emerging industry and create thousands of good jobs in our state.
Maine’s historic contributions to our nation’s defense must continue. In 2015, I secured funding toward a much-needed additional Navy destroyer, likely to be built at Bath Iron Works. Modernization projects at the Portsmouth Naval Shipyard that I have long advocated for were also completed, as were projects for the Maine National Guard.
I was also deeply involved in crafting the new education reform law to better empower states and communities in setting educational policy for their students. The law also extends a program I co-authored that provides additional assistance to rural schools, which has greatly benefitted our state. A $250 tax deduction I authored in 2002 for teachers who spend their own money on classroom supplies was also made permanent last year.
As a result of a scientific evaluation of the nutritional value of potatoes required by a law that I wrote, the wholesome fresh potato finally was included in the federal WIC nutrition program. I also worked on other issues important to Maine’s farmers and growers, including research on wild blueberries and pollinating bees.
As Chairman of the Housing Appropriations Subcommittee, I have made combating veterans’ homelessness a priority. This year’s housing funding law includes $60 million for 8,000 new supportive housing vouchers for homeless veterans. Since this program began in 2008, the number of homeless veterans nationwide has dropped by one third. Maine has received nearly 200 vouchers to support homeless veterans.
Last year, I became Chairman of the Senate Aging Committee. My top three priorities for the committee are retirement security, investing more in biomedical research, and fighting fraud and financial abuses targeting our nation’s seniors. I advocated for the $2 billion increase in funding for the National Institutes of Health to advance research on such diseases as diabetes and Alzheimer’s. The Senate also unanimously passed my bill to support family caregivers. The Aging Committee’s toll-free hotline (1-855-303-9470) makes it easier for senior citizens to report suspected fraud and receive assistance and has already received more than 1,000 calls.
A Maine value that always guides me is our unsurpassed work ethic. As 2015 ended, I cast my 6,072nd consecutive vote, continuing my record of never missing a roll-call vote since my Senate service began in 1997.
I appreciate the opportunity to serve Franklin County and Maine in the United States Senate. If ever I can be of assistance to you, please contact my Lewiston state office at 207 784-6969, or visit my website at www.collins.senate.gov. May 2016 be a good year for you, your family, your community, and our state.
Sincerely,
Susan M. Collins United States Senator
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Town of Carrabassett Valley 1001 Carriage Road Carrabasset Valley, ME 04947
Dear Friends,
This past year—my first as your Congressman in the U.S. House of Representatives—I am proud to have supported Maine families, local businesses and communities by working hard with Republicans and Democrats to promote policies that will preserve and create jobs and lower energy costs. I have worked to ensure our Veterans and active military members have the services they have earned and deserve, protected the individual rights and liberties they have fought for, and strengthened our national security to keep Americans safe and free.
I have fought tooth and nail to protect and create jobs for Maine. I stood up against the Washington political establishment, including Congressional leadership, to oppose granting fast-track authority to the President, a policy that allows him to facilitate massive international trade agreements that are unfair to American businesses, especially those in Maine. I am also extremely proud to have led the charge in successfully ending unfair and job-killing Canadian subsidies and to win a major victory for Maine by pushing into law a provision that will continue the FDA’s use of paper inserts, efforts that combined to preserve hundreds of traditional Maine papermaking jobs.
As a proud member of the Military Veterans Caucus, I have been fighting for our Veterans by supporting several bills to increase funding for Veterans’ health programs and hold the VA accountable. I also am proud to have introduced my own bill—the Helping Our Rural Veterans Receive Health Care Act— to give our rural Veterans easier access to their earned health care services by letting local hospitals care for them instead of VA centers far from home. I extend my thanks to all who have served.
In this first year, I also had one of my own bills signed into law. My critical and bipartisan Child Support Assistance Act will help children and their families receive legally due support in a timelier manner from delinquent parents. My District offices also helped hundreds of Maine families resolve issues with federal agencies and get the answers, benefits and services they deserved.
There is much more work to be done. Our Great State and Nation face many critical challenges. Please know that I am working hard, every day, to serve you and that I will continue to work here at home and in Washington for our families, local businesses and communities.
If you ever have any concerns or if I can provide assistance, please contact my Congressional Offices in Bangor (942-0583), Lewiston (784-0768), Presque Isle (764-1968) and Washington, DC (202-225-6306), or visit my website at poliquin.house.gov. It is an honor to represent you and our fellow Mainers in Congress.
Best wishes,
Bruce Poliquin Member of Congress
Text Holder 9
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127th Legislature Senator Thomas B. Saviello 3 State House Station Augusta, ME 04333-0003 Senate of (207) 287-1505
Maine Senate District 17
Dear Friends and Neighbors:
I am so grateful and thankful that you’ve selected me to represent you in the Maine Senate. I am honored that you’ve put your trust in me, and I will continue to work tirelessly for the betterment of you and your neighbors, as well as for the great state of Maine. Please let me provide you with a recap of the first session of the 127th Legislature as well as my hopes for the second session, which will begin in January 2016.
The most important item on our to-do list is clear: our state needs more jobs at all levels of the pay scale, so it is our responsibility and my solemn promise to work to expand economic opportunity for all Mainers. To this end, my fellow legislators and I accomplished a great deal during the first session of the 127th Legislature.
We passed a biennial budget that ensured that more Maine families received a tax cut than did in the “largest tax cut in Maine history” in 2011. That same budget stopped taxes on military pensions, so those who have given all that a person can give can feel welcomed and at home in our state. We restructured portions of our welfare system, increasing funding for nursing homes, and put far more funding towards eliminating waitlists for services for brain-injured and intellectually disabled Mainers.
I’m really looking forward to watching how the significant changes we’ve already made will better the everyday lives of Mainers. I wanted to serve in Augusta because I believe that, while I’m here, I can have an impact on the direction of our district and state. Because of this belief, passing vital legislation (and, sometimes, stopping bad legislation) is so gratifying.
As you know, more changes are necessary. Next year, during the second session of the legislature, we need to make progress towards addressing the cost of energy in this state. There are a number of bills that have been proposed that would change the way our state’s energy system works, and I look forward to putting my own energy into legislation that would lower your energy costs. I also believe that working to provide support to areas hard-hit by recent mill closings should be a focus of the 2016 session.
You have my humble and sincere thanks for allowing me to represent you in Augusta. Please feel free to contact me at 287-1505 and [email protected] if you have comments or questions, or if you would like assistance in navigating our state’s bureaucracy. I continue to be enthusiastically ready to help you.
Sincerely,
Senator Tom Saviello
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HOUSE OF REPRESENTATIVES 2 STATE HOUSE STATION AUGUSTA, MAINE 04333-0002 (207) 287-1440 TTY: (207) 287-4469
Thomas Skolfield 349 Phillips Road Weld, ME 04285 Home Phone: (207) 585-2638 [email protected]
January 2016
Dear Friends and Neighbors,
It is an honor to serve you as your State Representative for House District 112. After a challenging first session in 2015, I look forward to starting the second session well rested and energized.
Currently, I serve on the Joint Standing Committee on Taxation. I was very busy on this committee last session in regards to the many important tax reforms that were passed in the 2016/2017 Biennial Budget. One of the more important bills we discussed was the bill that exempted pensions of Maine military retirees, from state taxes. This session we will take up bills that range from educational opportunity tax credits to exempting fishing, forestry, and farming from sales tax on petroleum products.
To do my job well, I will be seeking your opinion regularly and want to hear from you with your thoughts and comments. Please call me anytime at 585-2638 or email at [email protected] to keep me updated on those concerns. If you would like to be added to my email update list, you can do so by emailing me directly with your request.
Thank you again for giving me the honor of serving you in Augusta!
Sincerely,
Thomas Skolfield State Representative
12 Town Manager’s Report
Dear Carrabassett Valley Citizens and Property Owners: development of the Adaptive Outdoor Education Center off the Outdoor Center Road. As I write this report in late January we’re still waiting for our usual annual allotment of snow! All things A five-year summary of theMountain Bike Development considered, Sugarloaf has done a great job with the Program is included in this Town report. As most of amount of snow they’ve had to work with. We certainly you may know, this program is a unique collaboration hope the remaining season fills out for them as they are between the Town, CRNEMBA (the Mountain Bike Club) the economic engine of our community. and Maine Huts and Trails. The “Carrabassett System” now has approximately eighty miles of trail for all As in past years, 2015 was another busy year for your abilities. Plans are to continue this aggressive trail Town government and community. Two major Town development program in 2016. Many of our residents, capital projects completed in 2015 were the construction second home owners and guests to our area are of the new Town Pool and the instillation of a new roof enjoying these wonderful trails bringing increased with additional insulation on the Anti-Gravity Center recreation and benefits to our local economy. (AGC) building which is owned jointly by the Town and Carrabassett Valley Academy (CVA). Many thanks are Forest Management continues on the Town’s public due to Lani Tapley and his crew who built our wonderful lot this year with a one-time winter timber harvest on new pool and the volunteers and donors who made this approximately two hundred acres on the upper south project happen. The new roof on the AGC is a welcome corner of the lot. Please find in this Town report a year- relief after dealing with a faulty roof for several years. end summary of 2015 activity and information on this The total pool project cost was $600,000 and when the winter’s timber harvest and management objectives. efficiency lighting is added to AGC roof project in 2016 In addition to meeting forest management objectives the total cost for that project will be $200,000. The pool we anticipate receiving approximately $120,000 project is completely paid for and the AGC roof project (approximately $105,000 net) revenues in 2016 which, will be paid for through 10-yr. bond debt payments when added to the 2015 year-end balance of $86,375, shared equally by the Town and CVA. will add up to approximately $190,000 in the Town Lot account at the end of 2016 (unless approvals are given Other projects in 2015 consisted of the continuation of for road or Nordic Ski trail repairs or improvements). The the Mountain Bike Trail Development program, continued Selectmen have expressed their desire to reserve these forest management on the Town’s 2100 acre public lot, funds for future trail repairs and improvements (bridge continued development of a fuel farm (gas availability) replacement, etc.). project at the Airport, and completion of long-term leases on Town-owned land for the construction of a The Airport Fuel Farm project is well along in the design cell phone tower at the Transfer Station and for the and permitting phases. We hope and feel confident that
13 we will secure Federal Aviation Administration (FAA) In regards to recycling collection and solid waste and State grant funding this summer that will enable (rubbish) disposal in 2015 we worked with property construction to follow in late summer and fall. management companies within our Town and some changes were made that have greatly enhanced these The Albiston Foundation’s ‘Adaptive Outdoor Education services. We no longer allow rubbish compactor trucks Center’ located off the Outdoor Center Road has been to dump their loads at the Transfer Station. Instead completed and is now operational. What a wonderful they take their loads directly to the Waste Management facility to have in our community. Best of luck to Bruce Co. landfill in Norridgewock where they are weighted and Annemarie Albiston. In 2015, in addition to providing and where we know these loads are coming from. the Albiston Foundation lease the Town also authorized Waste Management Co. was hired by the property the Board of Selectmen to negotiate a lease with Bay management companies to provide new rubbish and Communications LLC to construct a cell phone tower on recycling containers at all of the condo and homeowner the Town’s Transfer Station lot. The tower construction associations on the mountain and to haul these loads is completed and operation is expected soon which will to the Norridgewock facility. The Town reimburses initially aid AT&T customers. In 2015, the Town voted the property management companies the Town’s to place the revenues ($12,000 per year plus annual “transportation avoidance cost” (the cost the Town inflation increases) from this cell tower lease into the previously incurred from hauling these materials from Town’s Recreation Endowment Reserve Fund. the Transfer Station to Norridgewock) to help their property owners offset some of the cost of the service. Other initiatives and ongoing activities in 2015 consisted In the end, we now have much nicer looking dumpsters, of completing an Economic Development Program Grant direct collection of recycling materials, more recycling, to assist the new Sugarbowl facility, changing some fewer problems at the transfer station and, due to more of our rubbish and recycling collection practices, the accountability and cost efficiency, savings to the Town. continuation of the completion of a comprehensive I would like to especially thank Lynn Schnoor from Watershed Management Plan for the developed Sugarloaf Property Management for all her efforts to area around “the mountain” and some continued help make these changes possible. improvements to the Information Center. We were very fortunate in 2014 in receiving a sizable Economic In regards to the continuation of the Watershed Development Program Grant (part of the Federal/State Management Plan (which encompasses approximately Community Development Block Grant Program) and to 4,000 acres of the developed Sugarloaf Mountain area) pass this funding along to the owners of the Sugarbowl the Town expended $8,931 in 2014 on Phase 1 and $14,592 project to assist them in completing their new facility. in 2015 on Phase II of this project. A request for $20,000 This grant effort was completed in 2015. There were job is being made in the 2016 budget that will complete creation requirements attached to this grant that were Phase II. The total Town cost of the entire project will be met. This business is a welcomed addition to “the Valley” approximately $55,000 when completed (an additional area and seems to be doing very well. $10,000 will be needed in 2017). When finished, the Study will complete an inventory and an analysis of this
14 Continued Mountain Bike Trail Development in 2015 watershed (surface water drainage systems, etc.) that In 2015, the Town made some additional improvements can be “plugged in” to future development projects to the Town’s Information Center including the that will aid the Planning Board in analyzing potential installation of a coming events sign. As you may impacts in the design and permitting process. Phase III know, the Town allows the Flagstaff Area Business (approximately $10,000 best guess) in 2017 will allow the Association to utilize the building to provide area engineering consultant to incorporate all of the LiDAR information services. This non-profit which markets information that is being collected in Carrabassett Valley itself as ‘Maine’s High Peaks’ receives funding from the (separate agreement with the Maine Office of Geographic Towns of Carrabassett Valley, Eustis and Kingfield and Information Services to provide orthoimagery imagery) from area businesses. They printed and distributed with the Watershed Information. This will become very over 15,000 copies of their first Visitor’s Guide in 2015 useful and needed information for both the Town and and they had over 1500 visitations at the information developers. center in the summer months. Currently, 175 businesses are members of this organization. A $6,000
15 Town appropriation is again being requested in the The proposed total municipal budget appropriation 2016 Town Budget. request is $2,468,475 (including the above two requests that equal $150,000). This is $149,262 more Proposed 2016 Budget Requests: Please find in this than last year. To offset this increase the Budget Town Report a copy of the proposed Town Budget Committee has recommended expending $185,000 that will be voted upon at the March 9 th Town Meeting. from the Town’s undesignated surplus and $350,610 The proposed budget has been reviewed and is being in other projected Town revenues to lower the tax recommended for approval by the Town Budget commitment. The Town’s “undesignated surplus” Committee. Unique to this budget is a request from at the end of 2015 was $1,265,424 which is $102,856 Carrabassett Valley Academy (CVA) for a $100,000 more than the previous year. The projected net contribution for their proposed new two Million Dollar School Budget for the next school year (July 1 st, Competition Center at Sugarloaf and a $50,000 request 2016 to June 30th, 2017) is expected to decrease by to start a ‘New Mountain Fire Station Reserve Fund’. approximately $105,000 for the Town’s 2016 calendar A copy of the request from CVA for the Competition year ($905,857 to $800,068). The Town’s share of Center is included in this Town report. The new the Franklin County Budget continues to increase fire station reserve fund request is the result of substantially due primarily to our Town’s increased discussions about eventually moving the “mountain” “State Valuation” as determined by the State relative fire station out of the two garage bays attached to the to all other Towns in Franklin County. We expect that Sugarloaf Maintenance Garage building. In 1983, the cost to increase (in our fiscal year) from $620,000 to Town entered into an agreement with Sugarloaf that $680,000. Fortunately, with increased Town valuation allowed the Town to build the two bay fire station on of at least five-million dollars of new construction this Sugarloaf property. The location was considered (amazingly, thirty new housing units were started critical for providing fire-fighting and related services in Carrabassett Valley in 2015!) we anticipate that to the developed mountain area. Recently, Sugarloaf “the bottom line” if all Town budget requests are has expressed an interest in acquiring this space for approved as requested will mean that property taxes their growing needs. The $50,000 Town appropriation will decrease by approximately 1% in 2016. request is seen as a start in setting up a reserve account for a new station and in beginning the 2016: We anticipate being involved with the planning process. If approved, we would eventually continuation of many of the projects and initiatives look to recoup the Town’s investment in the present listed in this report in 2016. In addition, we are two-bay space and try to find a suitable location “on currently involved with several Carrabassett mountain” to build a new fire station. A proposed businesses in a Town Grant application for funding project is probably a few years away if approved. The from the State’s Micro-Enterprise Assistance Program Board of Selectmen and the Budget Committee have (part of the Federal/State Community Development endorsed approval of both of the above appropriation Block Grant Program) to assist the development requests. of these businesses. As I write this report, we are awaiting word if we will be invited by the State to
16 Board of Selectmen make a full grant application on behalf of these and organizations. Also, thank you to our Town businesses. If successful, a public hearing will be employees who do such a good job. Together, our scheduled prior to the March 9 th Town meeting and community continues to grow and prosper. voters will need to authorize Town Officials to apply and, if successful, to implement the grant. Sincerely,
Finally, I would ask you to read the reports and Dave Cota information in this Town report and to ask any questions that you may have. We owe a thank you to all of the many citizens who volunteer to serve on all of the Town Boards and Committees and to those who volunteer with all of the many local clubs
17 From the Desk of the Code Enforcement Officer/Assessor
As I sit here on the 28th day of January, looking out my We upgraded our Residential Property Assessing window, I begin to wonder how much longer we will need Cards this past year, and our hope is to complete both to worry about a major snowstorm. We are usually blessed Condominium and Commercial accounts this year, as with an abundance of snow by this time of year and to well. It is hoped that with additional revenues from new date, we’ve missed the dance. Let’s hope that February is properties, this year, the Mill (Tax) Rate can remain stable. more generous, and we can get back to normal conditions, for the balance of the winter. Our Planning Board will be reviewing the Chapter 1000 revisions that Maine DEP has incorporated into Shore 2015 was very good to us, in regards to construction land Zoning Ordinances across the State of Maine and activity. We’ve seen twelve new homes, in varying stages will hold a Public Hearing later this year, before bringing of completion, thirteen new Condominium Units, along this document to the voters for adoption. The Board with an abundance of upgrades to existing properties. is anxiously awaiting the completion of our Watershed Additionally, the Albiston Foundation has now completed Management Plan, in the spring of 2017. This document the Adaptive Outdoor Education Center, located directly will enhance development strategies throughout the off the access road to the Town-owned Outdoor Center Sugarloaf Mountain area considerably. Facility. We are very fortunate to see growth like this, compared to other Communities across the State As my career winds down, I continue to enjoy my time with each and every one of you. With summer activities increasing each and every year, our property owners are recognizing the value of Sincerely spending more time here in the shoulder seasons, and that can only enhance our growth, going forward. Bill Gilmore
18 Assessor’s Report
VALUATION AND ASSESSMENT FOR 2015 VALUATION: Real Estate Land $119,453,000 Buildings 377,476,000 Personal Property 13,252,206 Taxable Valuation $510,181,206.00
ASSESSMENT: Taxable Valuation $510,181,206 Tax Rate .00675 Total Tax Commitment $3,443,723.14
COMPUTATION OF ASSESSMENT Tax Commitment $3,443,723.14 Municipal Revenues Fund Balance $125,000 State Revenue Sharing 10,000 All Other 327,410 $462,410.00 School Dept. Revenues State Subsidy (1/2 of two years) $27,109.50 Fund Balance (1/2 of two years) 117,811.50 $144,921.00 Homestead Exempt. Reimb. $3,780.00 Total Revenues $4,054,834.14
REQUIREMENTS: Municipal Appropriations $2,319,213.00 Educational Appropriations 1, 050,778.00 County Tax 620,000.00 Total Expenditures $3,989,991.00
Overlay $64,843.14
19 Police Department Annual Report
Voice: (207) 237-3200 Email: [email protected] Fax: (207) 237-6911
Dear Friends, SUMMARY OF ACTIVITY 2015 It has been another busy year in the Valley. We have Motor Vehicle Accidents...... 65 gained another new Officer. Ethan Boyd of Strong has Traffic Complaints/Stops...... 293 joined the Department and will attend the academy in OUI Arrest...... 16 Criminal complaints...... 104 August. Ethan was born and raised in Strong and will Arrest/Summonses...... 53 make a great addition to the Department. We have also Suspicious Activity...... 48 acquired a new 2016 Ford Explorer to replace our old Alarms answered...... 2069 one. Medical Assistance...... 34 Citizen Assist...... 484 Lost Persons...... 9 Calls have remained steady. The reporting system has Burn Permits...... 82 changed slightly which has resulted in slightly higher Animal Complaints...... 48 numbers in some categories. For example unlocks have 2011 Ford Explorer...... 165,000 retired been added to the category citizen assist which has Ford P/U...... 113,933 increased the number of citizen assist.
20 Fire Department Annual Report
FIRE CALL SUMMARY Over the last several years requests for services from the Fire Department have remained about the same. This fact is Type of Call 2015 2014 2013 2012 2011 shown in the Fire Call Summary. What the Fire Call Summary Car Accidents 10 11 8 9 17 also demonstrates is the wide variety of incidents we are Vehicle Fires 3 1 called upon to assist .Not only do we respond to structure Smoke Investigation 4 2 3 3 2 fires and motor vehicle accidents, we also are called upon to Electrical Fires 1 provide trained personal and equipment to assist with those Electrical Overheat lost and injured in the backcountry. Also Carrabassett Police Odor Investigation 3 1 5 6 Officers answer several hundred smoke alarms in homes Water Flow Alarms and condos each year. ie. Sprinklers 5 3 5 2 1 Additionally we provide backup to Northstar Ambulance Woodstove Overheat with 14 Licensed EMS First Responders. Chimney Fires 1 2 2 Dumpster Fires 1 3 2 We train jointly with Kingfield and Eustis monthly as well as Structure Fires 2 the Sugarloaf Ski Patrol. Our most notable incident last year Fuel Spills was providing support to the Ski Patrol during the King Pine LP Gas 6 4 5 3 6 lift accident. Out of Control This past year we provided Fire Safety and Fire Permit Burns 1 Extinguisher Training for Maine Huts Employees. These Downed Power Lines 2 3 2 5 folks can be the first line of defense. Carbon Monoxide Calls 8 8 6 3 2 Fire Alarms 12 8 11 15 15 Our chipping program was highly successful. Camp Mutual Aid 2 5 4 7 6 owners in Carrabassett Village gathered brush on a Snowmobile Accident 2 2 1 1 work weekend. The Maine Forest Service provided their Search & Rescue 1 2 2 1 1 chipper and truck at no charge. Thanks to Tom Andrle Traffic Detail 2 5 4 1 for being the drive force in getting this project done. By clearing brush and debris around homes and camp Life Flight Standby 3 2 6 4 3 we create defensible spaces. This practice greatly Storm & Wind Damage 1 3 reduces the potential for fires that could destroy a whole Heating Equipment neighborhood. Malfunction Forest Fires 1 2 Many Thanks for the support from the Selectmen, Town Lift Accident 1 Manager and Taxpayers of our great community. EMS First Response 15 12 11 9 15 Courtney Knapp Totals 76 70 79 72 85 Fire Chief 21 Carrabassett Valley School Department Annual Report
Greetings from the School Department! The following is a summary of the Carrabassett Valley student enrollment as of January 1, 2016: Kingfield Elementary School 15, Stratton Elementary School 16, Mt. Abram High School 8, Carrabassett Valley Academy 14, and Kents Hill School 3, for a total of 56 students K-12. This is a decrease of 10 students from last year’s enrollment of 66 students K-12.
In preparation for the annual town meeting the school committee develops a draft budget far in advance of the end of the school year to assist in the town’s budgeting Carrabassett Summerfest 2015 process. Barring any unforeseen expenses, changes in anticipated revenues, or new students moving into town between now and the end of the school year, the school upon this preliminary report, it appears that we will committee approved a draft budget for the town’s receive $12,000 less in State revenues than last year. budgeting process. This is a preliminary projection and we will not know the actual number until the Legislature approves a budget Our FY 17 draft budget is forecast to be a total of later in the year. We will present a final school budget at $947,951, which will reflect a decrease of around that time. $100,000 from FY 16’s budget, which is $1,047,686. This decrease is due to the decline of 10 students, K-12, in this I am happy to report that our students are doing well in year’s enrollment numbers. With the projected $100,000 their schools of choice. I am also pleased with the qual- savings in this year’s tuition cost and the projected ity and the level of services available to our students in lower enrollments for next year we anticipate a lower both school systems. assessment of about $200,000. The School Committee meetings are usually held the One other piece of financial data that is worth noting is third Thursday of each month at the town office. Please the Towns General Purpose State Aid. GPA is the states check the town web site for the monthly agenda and share of supporting local education. The Ed 279 is a date. All are welcome to attend. financial report from the State Department of Education indicating an estimate of what each school district will Respectfully submitted, receive in GPA in the next school year. At the time of this George Joseph writing we have received a preliminary ED 279. Based Superintendent of Schools
22 Carrabassett Valley Public Library and Community Center - 2015 Annual Report to the Town of Carrabassett Valley
books and DVDs in excellent condition. A wonderful Winter Hours: group of volunteers helps in processing, cataloging Tue - Sat: 10 - 5; Sun: 1 - 3. and shelving books. Training is provided for those interested in volunteering or substituting at the library. Spring/Fall Hours: Please contact Library Director, Andrea DeBiase, at 237- Tue, Thu & Fri: 10 - 5; Wed: 1 - 5; Sat: 10 – 1 3535 or email: [email protected] for additional information. Summer Hours: Wed: 1 - 5; Thu: 10 - 5; Fri: 1 - 5; Sat: 10 - 1 Library services are free and include high-speed Internet access, Wi-Fi and Interlibrary Loan (ILL.) ILL is available to all citizens through the Maine State The Carrabassett Valley Public Library & Community Library, which enables us to request any title or search Center has been open for six years! We continue to any subject. All registered library patrons can download welcome new members almost every day, many of whom free audiobooks and eBooks through the Maine mention that they are very happy we are here and what State Library at http://download.maineinfonet.org. The a beautiful library our town has built. The library has library has four eBook Readers to lend as well as an now registered over 3350 patrons since the February iPad and Kindle Fire for patron use inside the library. 6, 2010 opening. Our location proven to be the perfect Our collection includes over 12,000 holdings of Adult, gathering place. Every corner of the library and Begin Young Adult and Children’s books, audio books, LARGE Family Community Room is being used and enjoyed. The print books, magazines, videos, DVDs, puzzles, games building provides room for social gatherings around the and music CDs. The young adult collection has a great fireplace, as well as an alternative workspace for self- selection of popular series and books for teens. The employed people. The CV Library had record-breaking Children’s collection includes early readers, board attendance again in 2015 reaching over 6,175 visitors, with books, picture books, chapter books, non-fiction and an additional 1,640 using the Begin Family Community audio books, toddler toys and games. Services include Room facilities. Total attendance is estimated at over story hours & playgroup sessions. Our climbing ship is 35,000 visitors in six years! a most popular place to play! A busy Summer Reading Program was offered to over 100 children through Through LibraryWorld, our computerized system, you the Outdoor Adventure Camp. Use the library for your can easily search our collection from your computer at office needs; there is a small fee to copy, fax & print. www.libraryworld.com/opac. Simply type in CV Library; Anytime the building is open, you are welcome to sit in there is no password. We continue to order new books the lobby and access the Internet…even if the library and still greatly appreciate your donations of hardcover is closed. If the building is locked, you can still access
23 Wi-Fi from the parking lot or enjoy our patio; you will Stratton/Eustis Food Bank. This is an ongoing project find outside outlets to power your electronic device. and volunteers are welcome! The Third Thursday @ 3 Community Book Club meets monthly; stop by to sign The Begin Family Community Room was used by over up. Children’s story times: Selected Thursdays @ 10:30. 1,600 people in 2015 including the Town of Carrabassett Parent/child playgroups: Thursdays & Saturdays @ Valley for selectmen’s meetings & public hearings, CV 10:30. Family Movie Matinees: Selected Saturdays @ 3:00 Fire & Police Dept., CV Outdoor Association, Sugarloaf Ski January-April. We welcome you to share your talents and Club, NEMBA ( New England Mountain Bike Assoc.), AA, suggest activities, and please be sure to let us know how Sugarloaf Area Condo Associations, Community Wellness, we can serve your needs. Mountain Valley Property, Western Maine Transportation, Maine Adaptive, WMCFC, CVPL Summer Reading Program, Special Events: 2015 brought entertainment for all ages CVPL Movie Matinees, Girls Talk/Teen Voices, birthday into the library and the Begin Family Community Room. parties and other social events, CVA, CPR/First Aid, AARP Visitors enjoyed book talks & signings by several Maine tax assistance, Healthy Community Coalition, and other Authors: John Ford and Mark Nickerson presenting “Blue local civic organizations. The space is available rent Lights & Funny Cider;” Tim Sample: Answers to questions free for non-profit meetings and for a nominal fee for Nobody was Askin’, Gerry Boyle, Tess Gerritsen and our businesses or social activities. To rent the Begin Family very own Nancy Marshall: PR WORKS! There were artist Community Room, call or email us at the library. Links receptions for Marguerite Robichaux, Betsy Bass, and to the Application and Room Use Policy are available on Patty Ritzo and Nancy Norris, and musical performances the town website: www.carrabassettvalley.org. Click on by The Grateful Dads, Johnny G. & Little Malcolm, and the Carrabassett Valley Public Library. Stratton School Steel Drum Band. A community favorite was the Owls of Maine presented by Chewonki’s Traveling Lobby Gallery for local artists: The lobby of the Natural History Program teachers, with well over 100 guests building was designed as an art gallery to showcase attending! College admission professionals shared tips for local artists. The library board has hosted receptions getting into college with students from MSAD #58, Stratton/ for 29 artists and dozens of CVA students since 2010; Eustis (Flagstaff RSU) and CVA students. Other programs artwork is featured for a 2 month period throughout the include movies, community wellness programs, and financial year. 2015 artists included: Betsy Bass, Patty Ritzo, Nancy advice classes. MAD SCIENCE returned to entertain Outdoor Norris and Lucia Swallow; CVA students displayed in Adventure Camp kids again last July; the program was open the spring. The 2nd annual summer art exhibit featured to the public to celebrate the Summer Reading Program! 14 local artists! If you wish to display your art, please contact the library to request the policy and application, Our Annual Homecoming Used Book Sale in the or find a link to both on the town website. Sugarloaf Base Lodge raised OVER $1,600. Volunteers from the library, Stratton/Eustis Food Bank and the Sugarloaf Ongoing programs: Volunteers continue their hard Area Christian Ministry work the event and proceeds go to work planting, growing and harvesting vegetables in the the library and local food banks. A Pie & Bake Sale brought Carrabassett Library Community Garden to deliver to the in over $600 for the library.
24 “In December of 2015, the children’s area of the Carrabassett Valley Public Library was proudly dedicated to Margaret Grace Trafton. In memory of Maggie’s life and her love of the library, her parents, Barbara and Dick Trafton, established a fund in her name in 1995 to provide children’s programming, and recently made a very generous donation to the CV Library. Seen here is the Trafton Family in the Maggie Trafton Children’s Corner of the CV Library.”
Thousands of people have enjoyed this multi-purpose via Constant Contact email; this will save printing building which provides recreational, cultural and and postage costs. Forever Stones, our engraved patio educational opportunities for the residents, tax- pavers, are still available to purchase. The Board of payers and guests of our amazing western mountain Directors reminds you that we are a 501(c)3 non-profit community. Library events are advertised in the organization so your donation to the library is tax community through local newspapers, WSKI, and the deductible. Thank you for your continued support! library’s Facebook page. We hope that you will donate to our annual appeal through our fall newsletter coming
25 Recreation Department Report
I am pleased to be able to present this annual report PROGRAM HIGHLIGHTS to you. This past year was quite an active year in terms The Annual Fourth of July parade, festivities and of accomplishing a variety of special projects. The fireworks took place the weekend prior to the start of completion and dedication of the Samantha Wright Outdoor Adventure Camp. Approximately 50 children Memorial Pool was undoubtedly the most noteworthy marched in the parade followed by activities inclusive of endeavor. surprises in the sawdust pile, arts and crafts, open swim For more than six years our pool committee energeti- and balloons and magic. The fireworks display and music cally led the charge. We took into consideration what took place later that evening. you had to say throughout the process, and we are grateful for your assistance with the design and con- Outdoor Adventure Camp under the direction of Marcia struction. Well known Olympic Medalist in swimming White and staff provided 330 day campers with the Esther Williams noted that ‘Somehow I kept my head opportunity to participate in a multitude of adventure above water. I relied on the discipline, character based activities such as hiking, biking, swimming and and strength that I had started to develop as that nature study. Trips to Mt. Blue State Park, Popham little girl in her first swimming pool.’ Beach and Flagstaff were also scheduled. Youth Tennis lessons were an added bonus with Chris Daley Here’s to you Samantha Wright, you led the initial instructing the basic fundamentals of the sport. charge that at its completion resulted in the endless pool of waves and enjoyment for our community. The Youth Canoe Program under the direction of Lani Tapley owner of Aquatic Development Inc. and his Maine Guide Matt Tinker and Staff spent one day a week staff worked tirelessly to meet our completion timeline. with our pre- teens. Participants had the opportunity to We were able to open the pool the week prior to day explore Flagstaff Lake, learning about the history of the camp affording us the time to iron out the kinks before region, refine their paddling strokes, view wildlife and the crowds arrived. A very special thank you is extend- practice safe boating techniques. ed to Courtney Knapp, Greg Roux, Rob Healey, Emily Luce and staff, Tim Richards, Liz Stefany and each and The Alden MacDonald Junior Golf Program a joint every one of the 60 volunteers who donated your time venture between the Town of Carrabassett Valley and and funds to both the pool and bathhouse project. the Sugarloaf Golf Course took place at the Sugarloaf Golf Course. Golf Pro Corey May provided youth ages 5-18 More than 5000 visitors enjoyed the facility throughout with the fundamentals of golf as well as course access the season. Aquatic activities included water aerobics, throughout the six week program. 127 children inclusive swim lessons, lap swim and free swim. of the day camp participants enjoyed their time spent on the putting green, course and range.
26 New AGC roof and additional insulation being installed
SPECIAL EVENTS The weather was perfect for the fly-in and the remote radio control planes drew a good sized crowd. More Ho Ho Ho to volunteers Gregg and Cheryl Roux, Tim than 450 visitors stopped by throughout the day to and Julie Richards and Jay Reynolds decorated the partake in the day’s festivities. A very special thank Town Christmas Tree this year in 40 degree plus you is extended to Karen Campbell, Kelly Geary, Dutch weather! Utilizing the Town Ladder Truck was a huge & Brian Demshar, Signworks, Tom O’Leary, Roger Benoit, bonus; it eliminated us from swinging from the spruce Rob Healey, Liz Richardson, John Beaupre, Mike Church, branches… Bill Casey, The Irregular, Chris & Audrey Parks, Pepsi, Jay Reynolds, Chris Hobbs, Nate Downing, Bill Munzer, The 10th Annual Summer Fest was held on Saturday Brian Goss, Tom Fahy, Dick Lehay, Darren Flewelling, August 1st. It took place at the Black Fly Field, Airport Lloyd Cutler, Sawyer Fahy, Jessie Spicer, Dave Mitchell, and at KC’s Kreativity Center which located off of David Paradis and Kendrick Charles. This year’s festival the Old Huse Mill Road. The horse and buggy rides will take place on Saturday August 6th, 2016. were popular. 5 live bands performed on stage and 17 artisans exhibited and sold their crafts and products.
27 The 5th running of the Carrabassett Backcountry Cycle Challenge was held on Saturday and Sunday July 18 & 19th. More than 140 hearty mountain bike enthusiasts took to the trails at the Outdoor Center, Narrow Gauge and Bigelow Preserve to test their endurance. The 15, 50 and 100 kilometer courses were noted by many as some of the most challenging terrain in the mountain bike endurance race series. It was a weekend event that included family rides, face painting, and a children’s race. We are privileged to have more than 70 dedicated volunteers who assist us in terms of course safety, food stations, the children’s race and on course marshals. This year’s race is The ever popular 4th of July kids hunt for money in the sawdust pile slated for Saturday July 16th, 2016. Skate Park, and open gym. In terms of new staff, Shafer ANTIGRAVITY COMPLEX Archer of Kingfield has recently joined us and she is 2015 program highlights included, adult fitness classes teaching fitness classes and personal training clients. in spinning, Pilates, yoga, functional fitness, cardio kick boxing, and personal training. Instructors Shafer In terms of AGC infrastructure projects an entire roof Archer, Stacey Keene, Jen Small and Sarah Plummer overlay took place in November and December. kept everyone in shape. Summer sports camps, a wide We will renovate the trampoline area in May of 2016. range of after school programs inclusive of functional fitness, trampoline and climbing wall & nutrition In closing, I would like to thank Marcia White, Kory education saw more than 50 children each week. In Jacques, as well as the AGC staff who orchestrate addition, we hosted an assortment of birthday parties, programs. Thanks to Pool Director Emily Luce and 5 British Prep School groups, Camp Winadu, Maine staff and to Josh Tauses and trail crew, members of Challenger Science, and another 40 special groups the Carrabassett Region Chapter of the New England along with our weekly volleyball and pickle ball games. Mountain Bike Association, the Antigravity Complex Operations Committee, The Recreation Committee A total of 385 individual taxpayer and non- taxpayer Members, our local businesses, the Board of Selectmen, memberships were processed, as well as a total of 140 Town Manager Dave Cota and to all of the taxpayers for taxpayer and non- taxpayer family members overall the great support that they have shown us throughout 580 users for families, total registered users 965. In the past year. addition, we had 14,700 walks- in visitors utilize the AGC amenities and programs. Of the 14,700 approximately Respectfully Submitted, 5,252 utilized the trampolines and climbing wall. The Deborah A. Bowker remainder of the visitors utilized the weight room, Deborah A. Bowker
28 Town Clerk’s Report
The following elections were held during the fiscal year 2015:
Annual Town Meeting: March 11, 2015 – Robert Briggs was elected VITAL RECORDS Moderator. The Polls were open from 8:00 to 6:00 pm, at the Town REPORT office for the election of Municipal Officials. Elected for a 3 year terms as Selectmen, were John Beaupre and Thomas Butler. Elected for a Births: 3 Deaths: 5 Marriages: 4 3 year terms as Sanitary District Trustees were Stephen Pierce and Richard Smith. Elected for a 3 year term as a School Board Committee VEHICLE REGISTRATIONS member was Danielle London. The Town Meeting reconvened at the 854 motor vehicle registrations Outdoor Center to vote on articles 3-62 of which all were approved. and 136 trailers Total excise collected: $177,342.84 Special Town Meeting for FY16 School Budget: June 2, 2015 at 6:00 pm. Robert Briggs was elected Moderator, Articles 2-7 were approved RECREATIONAL VEHICLES by the voters. Articles 8, 9 and 10 were approved by a hand count of Boats: 88, Personal Water Craft: 6, YES-15 No-0. Resident Snowmobiles: 38, Resident ATV: 40, Non-Resident ATV: 4, July 13, 2015 at 6:00 pm. William Gilmore Special Town Meeting: Non-Resident Snowmobile: 6, was elected Moderator. Articles 2-4 were approved by the voters, Totals Registered: 182 including Article 3 to allow $5,000 from Town Surplus to be spent for
LiDAR technology, and Article 4 that would allow a $200,000 capital DOG LICENSES improvement project at the AGC for a roof replacement and additional Males/Females: 9, Spayed/Neutered: 76, insulation and for lighting efficiency. Total Dogs Registered: 85
State of Maine Referendum Election: November 6, 2015 8:00 am to RESIDENT SPORTING LICENSES 8:00 pm. 155 Voters turned out to vote on one Citizen’s Initiative and 2 Resident Hunting & Fishing: 23, Bond issues. Resident Jr: 2, Resident Hunting: 7, Resident Fishing: 24, Special Town Meeting: November 30, 2015 at 6:00 pm. Robert Briggs Migratory Waterfowl: 3, was elected Moderator. Articles 2-3 were approved by the voters. Article Muzzleloader: 5, 2 allowed an amendment to the Town’s Zoning Ordinance. Spring/Fall Turkey: 4, Coyote Night Hunting: 4, Respectfully Submitted, NR- Fishing: 1, Alien Season Fishing: 1, Total licenses issued: 74 Wendy Russell Town Clerk 29 Carrabassett Valley Sanitary District Village West #35 Carrabassett Valley, Maine 04947
To the Citizens of Carrabassett Valley,
I am pleased to inform you that the Carrabassett Valley Sanitary District is in compliance with all applicable state and federal environmental regulatory agency requirements. The District’s sewage treatment facility is in proper working order and the District’s staff continues their steadfast diligence to assure that you have a pleasant day.
In 2015, our residential customer base grew with the addition of 20 residential connections. These connections are double those made in 2014. The District welcomes this With landowner permission from the Sanitary District ATV and Mt. Bike trail improvements continue upward trend and is ready to have it continue.
The District has been very successful at operating and Managers on Sugarloaf are reporting increased incidents maintaining the facilities at a level that does not exceed of sewer drainage issues within the building’s plumbing our means; or in any way ignores the proper care of caused by an accumulation of “wipes.” Please dispose our assets. Efficient and effective operation has been a of these products in a trash receptacle, not a toilet! As significant tool in keeping operating costs on an even I mentioned earlier, the District would like you to have a keel; this coupled with the retirement of the District’s pleasant day…free flowing sewer pipes are very much a debt service has allowed us to carry forward the current part of that formula. sewer rates which were established in 2011 and which are 30% lower than the rates charged in 1993. The District is committed to serving the Valley’s current and future needs. The Trustees 2016 Meeting Capital Improvement projects in 2015 included a total Schedule is as follows: March 8th, May 10th, August upgrade of the District’s SCADA operating system. This 9th and November 8th. All meetings are at 3:00 P.M. at system allows staff to monitor, operate and trouble- the Carrabassett Valley Sanitary District Office. Your shoot the treatment facility and pumping station from attendance and input is always welcome. If you have any various computer work stations as well as, any android questions or concerns I can be reached at 237-3642. device or wifi enabled computer at a remote location. With best wishes, I am sincerely, The plague of the “not so” flushable wipe is continuing David S. Keith, Supt to cause problems in the sewer system. Property Carrabassett Valley Sanitary District
30
February 10, 2016
Dear Carrabassett Valley residents & taxpayers,
Thank you for the opportunity to present the CVA Competition Center project at the town meeting on March 9, 2016. We are so fortunate to live in a place that values and encourages true collaboration and this project is another wonderful example of that. In anticipation of the vote we would like to provide some project highlights for your review.
Proud partnership: We are proud to partner with the Town of Carrabassett Valley, Sugarloaf and the Sugarloaf Ski Club to create a facility that will enhance CVA and Sugarloaf’s credibility and viability as a significant ski and snowboard competition venue on the world stage. As importantly, the Center will provide a comfortable home for the members of the Sugarloaf Ski Club, which has become a valuable social network for Sugarloaf’s maturing population and has enabled countless local children to strive for and achieve a better life through skiing. We envision that the new Competition Center will be a major hub for competitive and social activity in Carrabassett Valley, providing a warm and welcoming venue for all the residents of Carrabassett Valley for generations to come.
Important economic driver: This new facility will be another important economic driver for our region. It will allow Sugarloaf, CVA and the Valley to host more and larger competitions, bringing in competitors, families, teams and visitors from around the world to see all that we have to offer. This will translate into both short and long term financial prosperity for our colleagues and fellow business owners. In the summer months, when not in use by CVA, Sugarloaf will have the ability to use the building as an event venue.
Facility and project finances: CVA is funding and constructing the building and it will be an extension of our campus. We have entered into a favorable, long-term lease extending through 2046 and possibly through 2065.This facility is a key component to CVA’s long term sustainability as it will become the visible, public face of CVA and Sugarloaf on-hill competition operations. Both of these are vital to recruiting CVA students and Weekend Program participants.
A local contractor, Linwood Doble, has been selected through a competitive process to serve as the Construction Manager. His longstanding relationships with various local entities will mean that whenever possible, the work to construct, complete, maintain and furnish the facility will be awarded to local craftsmen and businesses.
31 2015 Town of Carrabassett Valley Public Lot Forestry Operations Summary
The 2015 year passed with no harvest activity on the public done to shorten skidding distances which were prohibitive lot. This was planned after successful harvests in 2013 without this road. In total, the Town paid $36,233.72, ($11,321 and 2014. 2015 activity primarily revolved around road will be paid in 2016) for these road improvements. This construction and planning in preparation for a timber includes the cost of all bridge materials, culverts, hay, harvest in the winter of 2016. machine time and labor. This project came in under budget and will set up the harvest well to meet expected earnings. As part of the original three year plan adopted in 2013, a The 2016 estimated earnings called for approximately harvest area called the Back Bowl harvest was targeted $120,000 in timber earnings less the road cost. for harvest on frozen ground in the winter of 2016. This was a relatively large harvest area in the 200 acre range. Also completed in 2015 was approximately 3.5 miles See attached harvest plan map for location of planned of property boundary line maintenance consisting of area. This plan was discussed and reviewed as part of brushing, blazing, and painting lines. This was done at multiple Town Forestry Committee meetings to insure a cost of approximately $750/ mile or a total of $2600. understanding and buy in from the Town. In order to This follows on a similar amount last year, and represents completely access the area, improvements were made to approximately 80% of the total public lot boundary lines the private Highland Road on Penobscot Nation owned completed in the last two years. The remaining lines lands. An agreement was put in place with this landowner parallel RT.27 behind the houses. to use their road system for trucking as well as for skidding wood across their property, and using landings The end of 2015 was also the end of the term of the to process and load the forest products for the various agreement with AFM for forestry services. This three year mills. AFM foresters worked closely with Penobscot Nation agreement passed by with the successful completion foresters to insure clear expectations and outcomes were of an intensive timber inventory of the entire lot, a met. An agreement was also reached with the Highland management plan written, Geographic Information Home owners association for use or their private road. System files created, a three year logging and road work plan completed, two road construction projects, and The road work done in 2015 included minor improvements two summer harvest plans completed. In November 2015 to the existing gravel road and replacing an existing 25 the Town and AFM agreed to a consecutive three year ft. ski trail bridge with a new permanent 35 foot bridge term for AFM to provide forestry services, including the capable of handling loaded trucks. Once across the bridge development of an additional three year logging and road there was a grown in “winter” road heading up hill that was work plan, updated forest inventory and GIS mapping, as brushed out, culverts placed, and the road surface leveled well as timber harvest administration services. for trucking and plowing in the winter. To access the public lot approximately, 1800’ of newly constructed road was Summary of 2016 Timber Harvest Descriptions and Goals: built off the existing winter road, to the edge of the public lot property line where a landing will be used. This was As important as financial benefits, forest management and
32 Exhibit ‘A’ Timber Harvest Map Harvest Plan Number 218-0003
Informaon Data Block Acres Cross-country ski trial # 50
Owner Town of Carrabasse Valley A 153
Forest Public Lot B 38
Forester Ma Jacobs C 17 Block C: Sowood 1st Entry Shelterwood Town(ship) Carrabasse Valley D
Harvest Plan # 218-0003 E
Plan Name Back Bowl F
Road Redington Pond Road G A
Symbol Prescripon Layout Symbol Silviculture System
st A Stream Centerline 1 Entry Shelterwood No Harvest Interior Change 2nd Entry Shelterwood
Stop Line Clear Cut
Stop Line Release Disnct Line Selecon Block B: Selecon Thinning
A
Block A: Mixedwood 1st Entry Shelterwood
related timber harvesting will improve the forest on the wind firm, longer-lived species to occupy space beside public lot. The two hundred acre site consists of mature recreational trails is also an important component of the stands composed of hard maple, red spruce, white birch, harvest goals. Currently, large popple, white birch, and popple, balsam fir, yellow birch and beech. Mature trees balsam fir are present adjacent to the trail system in that are large sawlog, and sawlog in size. Desirable advanced area and are regularly falling across the trails. Creating regeneration is unevenly distributed as areas of dense openings, un-cut inclusions, riparian area management, spruce / fir, northern hardwood species, and intolerant leaving wildlife trees undisturbed, and insuring varied hardwood. Moose maple and hobble bush are competitors tree age classes across the forest will also address wildlife for light and space of the desirable regeneration. needs within the harvest area.
Harvest goals include capturing mortality in over mature Winter access to the Town public lot timber harvest is by trees as well as at risk species while giving residual way of the Highland Road (private and Penobscot Indian desirable crop trees more space to grow. Removing poorly Nation land). Crews have erected signs on Rt. 27 warning formed, diseased and dying stems will increase overall motorist of “Trucks Entering”. We are hopeful the 2016 health and quality. Promoting and establishing favorable winter harvest plan can be completed before spring regeneration is also a primary goal. Favoring more break-up.
33 Mountain Bike Trail Development
Much has been accomplished through an extensive A public forum was held on December 30th, 2015 and collaboration between the Carrabassett Region an on-line “Survey Monkey” was conducted following Mountain Bike Club (CRNEMBA), the Town of Carrabassett that meeting to gain public input regarding future trail Valley and MH&T, other contributors (Sugarloaf Mt.) development. A Trail Committee will be assessing this and generous land owners (in addition to Town land: input and using that information along with funding Penobscot Indian Nation, Sanitary District, State and and long-term landowner permission considerations Sugarloaf land). to recommend a work plan for the coming year and possibly beyond. We are committed to two significant Collectively, the parties have acknowledged (part of a trail projects in 2016 whose being finishing the 2014 Memorandum of Agreement) that their common ‘Hurricane Trail’ on the Town’s public lot and a single interest is to create a significant, if not world class, track relocation of ‘Newton’s Revenge’ trail that will go mountain bike destination in the Carrabassett Region up to the Stratton Brook Hut from the Narrow Gauge that will create diverse trails for all ages and abilities, Pathway creating a loop with the ‘Oak Knoll’ trail. assist in the growth and promotion of the parties’ Additional trail development decisions will be made interests and create increased economic activity for the in the spring. Sugarloaf is also planning to develop area. All the reports we are getting indicate that we have some mountain bike trails in 2016. In the Town Meeting made a lot of progress in accomplishing these goals. Warrant (Articles 26 and 28) we are requesting a Town appropriation of $25,000 and funding from the Town’s The focus of the mountain bike trail development Recreation Endowment Fund of $27,000 ($15,000 to be program in the past five years has been to create a matched by the Mountain Bike Club and $12,000 to be significant and sustainable trail network consisting of matched by MH&T) for continued trail development. both mountain bike specific and multi-use backcountry trails in the immediate area of the Sugarloaf Outdoor The Town’s interest in mountain bike trail development Center and Maine Huts and Trail’s (MH&T) Poplar Stream has been to provide additional recreational and Stratton Brook Huts. The current trail network opportunities for the Town’s citizens, property taxpayers consists of approximately eighty miles of trail, of which, and guests and to provide additional economic activity approximately thirty miles is rebuilt or new trail. The in the spring, summer and fall seasons. We are fast remaining trail is either existing or back country trail. becoming a major mountain bike destination. As we As you can see from the spreadsheet accompanying move forward with additional trail development we this report almost $500,000 has been expended from a wish to continue to seek input from trail users and variety of sources for trail development. This does not Carrabassett Valley residents and property taxpayers. include many volunteer hours and resources that have been provided by Club members and MH&T.
34 Mountain Bike Trail Development • Carrabassett Region Trails 2015 REVENUES, EXPENSES AND ACCOMPLISHMENTS
Remaining Trail/Acct. 2015 Funding Expended Funds Work Completed 2016 Trail Work Planned:
Oak Knoll $13,912 $13,912 $0 Additional Work on Trail #52-1-406 (Bal. Forward/ left from 2015 Transfer)
Town/Club Work $5,362 $4,619 $742 Work off Narrow Gauge/ #52-1-405 (Bal. Forward) Design Work inc. Consultant ($1,758 to cover Oak Knoll acct.)
Campbell Field POD $130,000 $41,379 $88,621* Trail Work off Narrow Gauge: Newton’s Revenge Tr. $50,000 #52-1-408 (bike trails) ($65,000 Club/ Spike Trail’--950’ (includes work on Grassy Loops) #52-1-402 (ski/bike trail) $65,000 Town) Jerusalem Trail--2000’ Grassy Loop Addition---1000’ Ski/Bike Newton’s Trail Reroute
Outdoor Center $101,937 $89,965 $11,972 Work on ‘Sunny Breeze’ (Tr.124) Finish Hurricane Loop TR $45,000 #52-1-409 (net $6,937 Bal. For.) Redington Connection Tr.109) $35,000 Grant; $95,000 New Hurricane Single Track new 2015 money) (10,000’ completed) Maine Huts and Trails #52-1-404 $10,000 Town; Est. $22,000 $10,000 $0 Trail Bridge Replacement Completed from MH&T TOTAL: $159,875.. .$101,335
Note: Assumes CRNEMBA (Mt. Bike Club) match of $44,310 35 Mountain Bike Trail Development • Carrabassett Region Trails 5-YEAR TOTALS
2011 2012 2013 2014 2015 5-Year Totals 2016?? FUNDING: Town Funding $20,109 $24,918 $25,000 $25,000 $25,000 $120,027 $25,000 Town Rec. End. Fund $5,661 $41,637 $45,000 $100,000 $192,298 $15,000 State Grant Funding (thru Town) $39,339 $35,000 $74,339 $0 Club Funding (inc. Club Grants) $9,313 $8,016 $20,000 $20,689 $58,018 $59,310* Maine Huts and Trails $22,500 10000 $22,500 Sugarloaf $2,500 $2,500 Totals: $20,109 $39,892 $113,991 $115,000 $195,000 $483,992 $94,310 NOTE: Balance Forward in Accounts for 2016> $57,024
Potential Funding Available in 2016: $151,334
TRAIL EXPENDITURES: Totals (expended from Town Accounts) $20,109 $40,730 $99,586 $104,933 159,875 $425,223 Additional MH&T expenditures $72,238 Total Mt. Bike Trail Expenditures: $497,461
WORK ACCOMPLISHED (includes only trails actually worked on): Length of Trail: Single Track 3,500’ 7,500’ 10,000’ 18,500’ 20,000’ 11.3 Mi. Tread 8000’ 9,500’ 3,500’ 4.0 Mi. Other Trail Work 10,000’ 2,500’ 12,700’ 4.8 Mi. Totals: 2.18 Mi. 1.42 Mi. 5.59 Mi. 3.98 Mi. 6.85 Mi. 20.10 Mi.
NOTE: * Assumes Mt. Bike Club will transfer $44,310 to match existing Town Funds previously approved by the Town.
NOTE: There is approximately 80 miles in the trail system; approximately 30 miles have had trail work completed upon.
36 Tax Collector’s Report
2015 REAL ESTATE TAXES...... $3,354,169.50 2015 PERSONAL PROPERTY TAXES...... $89,553.71 2015 TAX COMMITMENT...... $3,443,723.22 2015 ABATEMENTS ...... $1,289.36 2015 REAL ESTATE TAXES COLLECTED...... $3,255,521.40 2015 PERSONAL PROPERTY TAXES COLLECTED...... $88,546.73 2015 TOTAL BALANCE DUE AS OF 12/31/2015...... $98,365.73
2014 REAL ESTATE TAXES OUTSTANDING 1/1/2015...... $112,392.05 2014 PERSONAL PROPERTY TAXES OUTSTANDING 1/1/2015...... $627.56 2014 BALANCE DUE 1/1/2015...... $113,019.61 2014 REAL ESTATE TAXES COLLECTED as of 12/31/2015...... $97,712.96 2014 PERSONAL PROPERTY TAXES COLLECTED as of 12/31/2015...... $580.23 2014 TOTAL BALANCE DUE AS OF 12/31/2015...... $14,726.42
2013 REAL ESTATE TAXES OUTSTANDING 1/1/2015...... $17,482.36 2013 PERSONAL PROPERTY TAXES OUTSTANDING 1/1/2015...... $1.99 2013 BALANCE DUE 1/1/2015...... $17,484.35 2013 REAL ESTATE TAXES COLLECTED as of 12/31/2015...... $17,482.36 2013 PERSONAL PROPERTY TAXES COLLECTED as of 12/31/2015 ...... $1.99 2013 TOTAL BALANCE DUE AS OF 12/31/2015...... $-
37 2015 Delinquent Taxpayer List
ALLARD, THOMAS J...... 769.50 COULOMBE, DENNIS N...... 1,991.25 AMBROSE, THOMAS J. & MAUREEN ...... 87.75 CREIGHTON, JONATHAN R. & LISA...... 162.00 BABCOCK, HANNA S...... 951.75* CROMMETT, PAUL...... 958.50 BARIBEAU, JON...... 175.50* CURTIN, TERESA...... 101.25 BARIBEAU, JON P...... 236.25* DARDIS, LEIDA P...... 1,545.75 BARR, CARL E. & WENDY FEE...... 1,788.75 DATA PROFESSIONALS LTD.IAN SMITH...... 114.75 BAXTER, WALTER A. & BARBARA J...... 87.75 DEPOY, ELIZABETH...... 897.75* BEAN, DOUGLAS J. & BARBARA A...... 162.00* DEROSE, MARK J. & SUSAN P...... 101.25 BEAR MOUNTAIN ROAD 2232 LLC,...... 1,545.75* DESMOND, MAUREEN J...... 735.75 BEAULIEU, RON & LORI...... 5,393.25 DOANE, L. JR...... 357.75 BEAULIEU, RON L...... 1,937.25 DUKE, JEFFREY C...... 769.50 BEGIN, LEWIS...... 168.75 DUTRA, JOSEPH F...... 87.75* BHATT, AMIT...... 303.75* EARL REALTY TRUST...... 364.50 BIG SHOW INC...... 526.50 ELSEMORE, TERRY...... 182.25 BOGHOSSIAN, PAUL O. III...... 1,552.50 ELSEMORE, TERRY...... 87.75 BUCK, PATRICIA...... 452.25 ENTWISTLE FAMILY CAMP TRUST...... 857.25* BUCK, PATRICIA & GEORGE...... 540.00 ENTWISTLE FAMILY CAMP TRUST...... 236.25* BUSSIERES, CLAUDE & PROVOST,Y...... 101.25* EVANS, PETER G...... 101.25 CAMBRIDGE, THOMAS...... 614.25* FORSGREN, DONNA...... 337.50 CAMP, NELSON A...... 195.75 FORSLEY, CHRISTINE...... 1,572.75 CAMP, NELSON A...... 216.00 FRANCIS, DEAN A...... 236.25 CANNING, JOANN E. & MICHAEL K...... 1,073.25* GARFIELD, CYNTHIA M...... 155.25 CANTARA,CHRISTOPHER J & SUSAN L...... 965.25* GERRY, CHARLES W...... 2,180.25 CAP, DEMETRIUS & SUZANNE...... 708.75 GILLIS, PETER J...... 148.50 CARRIGAN, III, WILLIAM F...... 897.75 GOODRICH, LAURA M...... 1,849.50 CASEY, LAURENCE J...... 1,741.50 GOSS, PRISCILLA...... 87.75* CATALDO, GREGORY G.& BEVERLY...... 87.75 GRACE LONG ROWLAND...... 101.25 CLARK, KEVIN C...... 465.75 GRANSBURY, STEVEN L. & ELIZABETH...... 2,004.75** CLARK, LYNN F...... 519.75 GROBE, CARY & SYDELLE...... 108.00* COTE, WILLIAM...... 553.50 HALLETT, LYNN S...... 2,369.25* COULOMBE, DENNIS & AMANDA...... 2,018.25 HANSEN, EILEEN...... 101.25*
38 HUBER, LARE & TIEDEKEN, LOIS...... 101.25 PROSS, JAMES F. & MIA S POLIQUIN-PROSS...... 216.00 HUBER, LARE & TIEDEKEN, LOIS...... 101.25 RAITTO, MICHAEL & PATRICA...... 486.00 INGLIS, DOUGLAS S. & DIANNE S...... 101.25 RANCOURT, CRAIG J...... 310.50 INGLIS, DOUGLAS S.& DIANNE...... 108.00 RAYMOND, TERRY...... 1,566.00 JABAR, GEORGE M. II & BETHANIE S...... 796.50 ROBINSON, ANDREW...... 924.75 JABAR, JOHN...... 148.50 ROWSE, DAVID...... 1,208.25** JASPER PROPERTIES...... 114.75 RUGAN, JOHN H. & REBECCA S...... 236.25 JONES, KENNETH & GWEN...... 87.75 RYAN, SKY M...... 452.25 KEEFE, DAVID...... 270.00 SAHONCHIK, KRIS H...... 951.75 KEILER, EDMUND C...... 1,937.25 SHAPIRO, FIMA & NINA...... 87.75 KROUSE, RICHARD A...... 1,815.75 SMITH, FRED O.II...... 263.25 LACOMBE, DANIEL...... 465.75 SPLIT ROCK GETAWAY LLC...... 1,147.50 LAROCHELLE, LORI...... 492.75* STRAYTON, ROBERT H...... 114.75 LEBLANC, ARTHUR.,III & HOLLY P...... 3,516.75 STRUNK, JEFFREY L...... 573.75* LORING, GREGORY L...... 357.75 SUGARLOAF BREWING COMPANY...... 810.00 MACKENZIE, GENEVIEVE H...... 1,971.00 TALBOT, JAMES A...... 891.00 MARTIN, MELINDA M. & PETER J...... 2,126.25* THE RACK, LLC C/O JEFFERY STRUNK...... 4,043.25* MAY, FITZ...... 384.75 THOMAS, GREGORY & PATRICIA...... 722.25 MAY, FITZ...... 668.25 THOMPSON, TIMOTHY J.& KATHLEEN...... 2,247.75* MCFALLS, MICHAEL...... 2,011.50 TIMBERLINE PHASE II, LLC...... 904.50 MCKENDRY, PETER J...... 2,200.50 VENTURA, ARMAND JOSEPH...... 87.75 MCPHERSON, STEPHEN...... 688.50 WARD,MICHAEL KEVIN...... 87.75* MELDRUM, WYNN & SHARON...... 101.25 WEBB, WILLIAM...... 303.75 MELDRUM, WYNN & SHARON...... 101.25 WHELAN, JOHN & MACCALLUM, MARG...... 162.00 MELVIN, WALTER B.JR, & SARAH G...... 965.25 WHITE, CATHERINE...... 425.25 MENOUDARAKOS, ARETI...... 283.50 WHITMORE, JEFFREY B. & JENNIFER...... 891.00 MERRIGAN, RICHARD C. & PAULA J...... 87.75 WICKENDEN, JAMES B. & JENNIFER B...... 1,707.75** MILLER, CARLTON D. & ANN W...... 114.75 WILCOX, MICHAEL...... 270.00 MIRAMANT, STEPHEN 1/2...... 1,167.75 WILCOX, MICHAEL...... 270.00 MOSKOVITZ, DANIEL B...... 182.25 WOODBURY, SALLY...... 567.00 MURPHY, EDWARD & LYNETTE...... 162.00 WOODBURY, SALLY...... 114.75 NASHEKA OLIVIA TOWERS...... 162.00 OSGANIAN, ANDREA...... 1,161.00 * Taxes were paid in full after 12/31/2015 PEASE, EDWARD C. JR...... 1,896.75 **Partial payment received after 12/31/2015 POWELL, DEBORAH A...... 945.00 39 2015 Proposed Municipal Budget
2013 2014 2015 2016 Approp. Approp. Approp. Request
GENERAL GOVERNMENT ACCOUNTS General Government Salaries Town Manager $71,303 $72,537 $73,770 $75,245 Town Clerk/Tax Collector $31,340 $32,574 $33,128 $33,791 Note: Tax Collector also receives School Secretary Salary ($5,061) Treasurer (part-time) $25,046 $25,547 $25,000 $25,000 Selectmen $5,000 $5,000 $5,000 5000 . ...Totals $132,689 $135,658 $136,898 $139,036 Town Office Expenses Heat/Utilities $8,000 $7,400 $7,200 $7,200 Telephone $3,800 $3,700 $3,900 $3,900 Supplies/Tax Bills $6,500 $6,200 $6,300 $6,300 Clean Building/Trash $2,000 $1,900 $2,000 $2,100 Copier (maintenance) $800 $800 $700 $700 Computers/Software Support $8,200 $8,700 $9,000 $10,000 Elections $1,400 $1,600 $1,200 $1,600 Postage $5,400 $5,400 $5,400 $5,500 Legal $2,000 $2,000 $2,000 $2,000 Town Mgr. Expenses/Training $1,000 $900 $800 $800 Town Mgr. Auto Expense $3,500 $3,500 $3,500 $3,500 Treasurer’s Expenses/Training $500 $400 $300 $350 Tax Collector’s Expenses/Training $700 $700 $500 $500 Dues $1,400 $1,650 $1,650 $1,700 Auditor/Town Reports $7,000 $7,000 $7,200 $7,400 Registry of Deeds $1,700 $1,600 $1,800 $1,800 Advertisement/Misc. $1,500 $1,500 $1,500 $1,500 New Equipment $1,500 $1,200 $600 $600 Newsletter $3,600 $4,200 $4,500 $4,400 Web Site $2,000 $1,000 $1,000 $600 Bank Fees $1,000 $800 $1,000 $1,000 . ...Totals $63,500 $62,150 $62,050 $63,450 Assessing Tax Mapping $750 $500 $0 $0 Training/Expenses $500 $400 $500 $500 Supplies/Misc. $600 $400 $250 $300 Assessing Records Assistance $0 $0 $0 $1,500 GPS work (place new bldgs on maps) $0 $0 $0 $0 . ...Totals $1,850 $1,300 $750 $2,300 40 2013 2014 2015 2016 Approp. Approp. Approp. Request Code Enforcement Code Enforcement Officer/Assessor $64,766 $66,000 $67,122 $68,464 CEO Vehicle Allowance $6,000 $6,000 $6,000 $6,000 Phone/Pager/Supplies $600 $600 $600 $500 Expenses/Training $900 $500 $500 $500 . ...Totals $72,266 $73,100 $74,222 $75,464 Planning Board Expenses Planning Board Expenses/Legal $1,000 $750 $1,000 $800 Recording Fees $600 $600 $600 $600 Consultant Fees $0 $0 $300 $1,000 Engineering Review and Inspection $1,500 $1,200 $1,500 $500 AVCOG dues $6,000 $6,366 $6,339 $6,500 Ordinance Printing/Misc. $0 $0 $0 $0 Surface Water Management Study $0 $10,000 $15,000 $20,000 . ...Totals $9,100 $18,916 $24,739 $29,400 Selectmen’s Donations Donations (Social Sevices, Events, etc.) $5,000 $5,200 $5,500 $6,000 Meeting Records $1,200 $1,100 $950 $950 Contingency/Other $2,500 $3,000 $2,500 3000 . ...Totals $8,700 $9,300 $8,950 $9,950 Total General Gov’t Accounts $288,105 $300,424 $307,609 $317,300
PROTECTION ACCOUNTS Police Department Police Chief $56,250 $60,000 $61,020 $62,240 Asst. Police Chief (2nd Officer) $45,000 $46,234 $47,020 $47,960 Town Police Car (gas,maint.) $3,500 $3,500 $3,500 $4,000 Phone/Radio $2,652 $2,400 $2,000 $2,700 Supplies $500 $800 $1,000 $800 Computer Maint./Training $0 $0 $0 $0 New Equipment $2,500 $1,500 $1,500 $1,500 Training $4,000 $0 $2,500 $0 Misc. $800 $500 $500 $500 Town Police Car Reserve $5,300 $8,100 $5,600 $7,500 . ...Totals $120,502 $123,034 $124,640 $127,200 Communications Center Operations (Town share) $113,000 $113,000 $113,000 $113,500
41 2013 2014 2015 2016 Approp. Approp. Approp. Request Fire Department Fire Chief $22,515 $22,965 $23,355 $23,822 Payroll $30,000 $30,000 $30,000 $30,000 New Equipment $5,000 $9,000 $13,000 $14,000 Equipment Maint. (gas, repairs, etc.) $15,080 $15,130 $15,930 $15,930 Telephone/Pagers $1,700 $1,700 $1,700 $1,700 Training $1,500 $1,500 $1,500 $1,500 Misc. $1,000 $1,000 $1,000 $1,000 . ...Totals $76,795 $81,295 $86,485 $87,952 Fire Department Training Center $2,500 $0 $0 $0 Fire Department Equipment (Vehicles) Reserve $32,448 $33,746 $28,746 $35,096 New Fire Station (on mountain) Reserve Fund $50,000 Ambulance Service Subsidy $98,104 $100,754 $102,322 $85,529 Animal Control Animal Control Officer $4,900 $4,998 $5,083 $5,185 Franklin County Animal Shelter $800 $1,323 $1,450 $1,600 Supplies, Heat, Misc. $550 $550 $550 $550 Training $200 $200 $200 200 Totals $6,450 $7,071 $7,283 $7,535 Total of Protection Accounts $449,799 $458,900 $462,476 $506,812
INSURANCE ACCOUNTS Law Enforcement Liability Ins. $3,300 $3,200 $4,100 $4,300 Aviation Insurance $1,600 $1,600 $1,600 $1,500 Bonds (treasurer/tax collector) $500 $500 $500 $500 Vehicle Insurance Coverage $4,200 $4,400 $4,700 $5,200 Public Officials Liability Ins. $850 $1,650 $1,100 $1,100 Property/Inland Marine/Crime $19,500 $13,500 $14,500 $15,500 Employment Practices Ins. $4,500 $2,500 $2,500 General Liability Ins. $3,800 $4,400 $4,600 . ...Totals $29,950 $33,150 $33,400 $35,200
42 Proposed Total Budget Expenditures for 2016
EXPENDITURES
Town $ 2,152,258 52.1% School (est.) $ 947,951 22.9% County (est.) $ 680,000 16.5% Debt Service $ 316,217 7.6% Overlay (est.) $ 37,567 0.9% Total $ 4,133,993 100.0%
$2,500,000 Debt Overlay Service (est.) $2,000,000 $316,217 $37,567 7.6% 0.9% $1,500,000 County (est.) $680,000 Town $1,000,000 16.4% $2,152,258 52.1% School $500,000 (est.) $947,951 22.9% $- Town School (est.) County (est.) Debt Service Overlay (est.)
$2,500,000 Debt Overlay Service (est.) $2,000,000 $316,217 $37,567 7.6% 0.9% $1,500,000 County (est.) $680,000 Town $1,000,000 16.4% $2,152,258 52.1% School $500,000 (est.) $947,951 22.9% $- Town School (est.) County (est.) Debt Service Overlay (est.)
Carrabassett Valley 1 2016 Warrant Town Meeting Warrant 2016 STATE OF MAINE COUNTY OF FRANKLIN, SS.
TO: Mark Lopez, Police Chief of the Town of Carrabassett Valley, in said county:
GREETINGS: In the name of the State of Maine you are hereby required to notify and warn the voters of the Town of Carrabassett Valley qualified by law to vote in Town Affairs to meet at the Town Office on Wednesday, March 9th, 2016 at eight (8:00) o’clock in the morning, then and there to act on Articles One and Two:
The polls will open as soon as Article One has been acted upon and will remain open to vote on Article Two until six (6:00) o’clock in the evening. We will reassemble at the Outdoor Center at Seven thirty (7:30) in the evening to vote on all other articles, beginning with Article Three.
The Registrar of Voters gives notice that she will be in session during regular Municipal Office Hours. Registrations will not be accepted during the evening meeting.
Article 1. To elect a Moderator to preside at said meeting.
Article 2. To elect all necessary Town Officers as required to be elected by secret ballot.
Article 3. To choose ‘Rules of Order’ to conduct the meeting. Board of Selectmen Recommend using the ‘Maine Municipal Association Moderator’s Manual’
Article 4. To see if the Town will vote to determine the date taxes shall be due as September 30, 2016 and the rate of interest to be charged on unpaid taxes as 6% percent per year and the date such interest commences as October 1, 2016. Recommended by the Board of Selectmen
Article 5. To see if the Town will vote to authorize the Selectmen to sell and dispose of any Town owned tax acquired property on such terms as they deem advisable and execute release deeds in the name of the Town for such property. Recommended by the Board of Selectmen
Article 6. To see if the Town will vote to authorize the Municipal Officers to spend an amount not to exceed 1/4 of the 2015 annual budget during the period from January 1, 2016 to the March 2016 annual Town Meeting. Recommended by the Board of Selectmen
Article 7. To see if the Town will vote to raise and appropriate $139,036 for Officers’ Salaries. Recommended by the Budget Committee
Article 8. To see if the Town will vote to raise and appropriate $63,450 for Town Operating expenses. Recommended by the Budget Committee
Carrabassett Valley 2 2016 Warrant Article 9. To see if the Town will vote to raise and appropriate $2,300 for Assessing. Recommended by the Budget Committee
Article 10. To see if the Town will vote to raise and appropriate $75,464 for Code Enforcement. Recommended by the Budget Committee
Article 11. To see if the Town will vote to raise and appropriate $9,400 for Planning Board Expenses. Recommended by the Budget Committee
Article 12. To see if the Town will vote to raise and appropriate $20,000 to continue to develop a Watershed Management Plan for the Mountain development area. (Note: $23,523 has been expended in 2014 and 2015 on this project to complete, Phase 1 the ’Inventory’, and work on Phase II the ‘Analysis’. This $20,000 funding request will complete Phase II of the project. It is anticipated that Phase III (the final plan, reports, ordinance and standard development) of this project will be completed for approximately $10,000 in 2017). Recommended by the Planning Board and Budget Committee
Article 13. To see if the Town will vote to raise and appropriate $9,950 for the Selectmen’s Contingency Fund to meet unanticipated expenses, contribution requests and emergencies that arise during Fiscal year 2016. Recommended by the Budget Committee
Article 14. To see if the Town will vote to raise and appropriate $127,200 for Police Protection. Recommended by the Budget Committee
Article 15. To see if the Town will vote to raise and appropriate $113,500 for the Communications Center Operations. Recommended by the Budget Committee
Article 16. To see if the Town will vote to raise and appropriate $87,952 for Fire Department Operating Expenses. Recommended by the Budget Committee
Article 17. To see if the Town will vote to raise and appropriate $35,096 for the Fire Department Equipment Reserve Account. Recommended by the Budget Committee
Article 18. To see if the Town will vote to raise and appropriate $50,000 for a new Mountain Location Fire Station Reserve Fund. (Note: Sugarloaf would like to acquire the two Town-owned “mountain” fire station bays that are attached to their equipment maintenance garage for their expanding needs. The Board of Selectmen is recommending that a Fire Station Reserve Fund be established to assist in funding this project when a project is proposed). Recommended by the Budget Committee
Carrabassett Valley 3 2016 Warrant Article 19. To see if the Town will vote to raise and appropriate $85,529 for Ambulance Service Subsidy. Recommended by the Budget Committee
Article 20. To see if the Town will vote to raise and appropriate $7,535 for Animal Control. Recommended by the Budget Committee
Article 21. To see if the Town will vote to raise and appropriate $35,200 for Town Insurance Policy Coverages. Recommended by the Budget Committee
Article 22. To see if the Town will vote to raise and appropriate $57,176 for Recreation Department expenses and programs. Recommended by the Budget Committee
Article 23. To see if the Town will vote to raise and appropriate $214,117 for expenditures for the Anti-Gravity Complex. (Note: Offsetting Revenue of $30,000 and $72,000 for a total of $102,000 is being requested in warrant article # 56). Recommended by the Budget Committee
Article 24. To see if the Town will vote to raise and appropriate $18,000 for Recreation Facilities as follows: Playground Repairs and Equipment Replacement...... $1,000 Town Park Capital Improvements...... $2,000 Narrow Gauge Pathway Maintenance...... $14,000 Outdoor Center Operations...... $1,000 $18,000 Recommended by the Budget Committee
Article 25. To see if the Town will vote to raise and appropriate $21,000 for the J.V. Wing Snowmobile Club for snowmobile trail grooming and maintenance and to see if the Town will vote to appropriate the money received from the State for registration of snowmobiles (estimated to be $300) to the J.V. Wing Snowmobile Club. Recommended by the Budget Committee
Article 26. To see if the Town will vote to raise and appropriate $25,000 for Mountain Bike Trail Development at the Outdoor Center. Recommended by the Budget Committee
Carrabassett Valley 4 2016 Warrant Article 27. To see if the Town will vote to authorize the Board of Selectmen to implement the recommendations of the Town’s Forest Management Plan for the Town’s Public Lot and to expend revenues received from the proceeds of the implementation for costs associated with developing forest management plans, forest management activities, and maintenance and improvements to the Outdoor Center roads and trails. (Note: To the extent that it is possible, it is the intent of the Board of Selectmen to reserve these funds for future Outdoor Center trail bridge replacement). Recommended by the Board of Selectmen and the Budget Committee
Article 28. To see if the Town will vote to expend the following amounts from the Recreational Endowment Fund for the following purposes: MacDonald Junior Golf Program:...... $1,504 (An amount equal to 2015 donations for this program) Town Matching Funds for Mountain Bike Club Grants and Donations:...... 15,000 (For Trail Development and Maintenance in Carrabassett Valley). Town Matching Funds for Maine Huts and Trails Grants and Donations for two projects:...... 32,000 (To construct a mountain bike trail re-route near Poplar Stream Falls ($12,000 Town matching funds) and a hiking and ski trail from the Stratton Brook Hut into the Bigelow Preserve ($20,000 Town matching funds). Town Matching Funds for the Carrabassett Valley ATV Club for Trail Projects...... 3,000 (To match Club Grants and funding to improve sections of the ATV trail network). Town Matching Funds to assist the Non-Profit ‘Longfellow...... 2,500 Mountains Heritage Trails, Inc.’ develop a multi-use people powered trail that, if successful, would extend from Kingfield to Coburn Gore. Town Matching Funds to assist the Carrabassett Valley Outdoor Association in stocking the Outdoor Center Pond with fish:...... 300 Town Matching Funds to assist the Carrabassett Valley Outdoor Association in expanding their Trap Shooting Facility (which is open to the public):...... 15,000 TOTAL:...... $69,804 (Note: Based on past practice, all expenditures from the Recreational Endowment Fund require at least a one-to-one financial match from the fund recipient and this will be required for each of these programs and projects. As of 12/31/15 there was $309,462 in this Reserve Fund). Budget Committee Recommends Approval
Article 29. To see if the Town will vote to raise and appropriate $50,000 to be placed into the Recreational Endowment Reserve Fund and, in addition, to place revenues f rom the Cell Tower Lease (estimated $12,000) into this Reserve Fund. Budget Committee Recommends Approval
Article 30. To see if the Town will vote to raise and appropriate $58,493 for operation of the Carrabassett Valley Public Library. Budget Committee Recommends Approval Carrabassett Valley 5 2016 Warrant Article 31. To see if the Town will vote to raise and appropriate $30,200 for operation of the Community Center Building. Budget Committee Recommends Approval
Article 32. To see if the Town will vote to allow the Child Day Care Service provided by the Non-Profit Corp. Western Maine Center for Children (WMCC) to occupy their current space in the Library/Community Center Building at no cost for 2016. (Note: For five years previous to January 2015 this organization paid $1,000 per month rent and 1/3 of the utility costs for the building to the Town. At the March 2015 Town Meeting the voters voted to allow this organization to continue to provide this service in the Community Center Building without paying rent or utility costs for 2015. At a recent Selectmen’s meeting, based on the financial information presented, it was determined that WMCC is not in a position at this time to resume paying the lease or utility costs). Recommended by the Board of Selectmen
Article 33. To see if the Town will vote to raise and appropriate $21,660 to operate the Airport. Recommended by the Budget Committee
Article 34. To see if the Town will vote to transfer Airport Revenues collected in excess of the Airport Revenue Budget ($1,200) into the Airport Reserve Trust Fund. Recommended by the Budget Committee
Article 35. To see if the Town will vote to raise and appropriate $75,000 for maintenance and plowing of town roads, parking lots, street lights and for street and house number signage.
(Note: Included in this amount is $10,000 for annual maintenance of the Carriage Road per the terms and conditions as set forth in an annual road use permit from the Penobscot Indian Nation). Recommended by the Budget Committee
Article 36. To see if the Town will vote to place State of Maine MDOT Highway Funds (estimated to be $3,700) in the Town’s Highway Reserve Fund for future Highway projects. Recommended by the Budget Committee
Article 37. To see if the Town will vote to raise and appropriate $16,000 for the maintenance, repairs and improvements to Town Buildings and Grounds. Recommended by the Budget Committee
Article 38. To see if the Town will vote to raise and appropriate $142,000 for Transportation Services. Recommended by the Budget Committee
Article 39. To see if the Town will vote to raise and appropriate $215,600 for Solid Waste Disposal and Recycling. Recommended by the Budget Committee
Carrabassett Valley 6 2016 Warrant Article 40. To see if the Town will vote to raise and appropriate $316,217 for Obligated Debt and to see if the Town will vote to accept and expend an additional $151,914 in payments from Sugarloaf Mountain Corporation as their contractual share of Town debt service payments and to accept and expend a private donation of $17,000 for the Library/Community Center Debt. Recommended by the Budget Committee
Article 41. To see if the Town will vote to raise and appropriate $192,500 for Employee Benefits and Requirements. Recommended by the Budget Committee
Article 42. To see if the Town will vote to raise and appropriate $6,000 for the Flagstaff Area Business Association. Recommended by the Budget Committee
Article 43. To see if the Town will vote to raise and appropriate $6,000 for Maintenance of the Information Center. Recommended by the Budget Committee
Article 44. To see if the Town will vote to raise and appropriate $10,000 for Ski Club Scholarship Grants. Recommended by the Budget Committee
Article 45. To see if the Town will vote to raise and appropriate $12,000 for the Town Scholarship Fund. Recommended by the Budget Committee
Article 46. To see if the Town will vote to raise and appropriate up to $1,200 for Seasonal Lighting. Recommended by the Budget Committee
Article 47. To see if the Town will vote to raise and appropriate $3,000 for maintenance and improvements to the Cemetery. Recommended by the Budget Committee
Article 48. To see if the Town will vote to raise and appropriate $5,000 to be matched by Sugarloaf Mountain Corporation for the Golf Course Reserve Fund and to authorize the Board of Selectmen to expend these funds for golf course capital repairs and improvements. Recommended by the Budget Committee
Article 49. To see if the Town will vote to raise and appropriate $10,000 for the Town’s capital maintenance responsibilities associated with the Golf Course Clubhouse. Recommended by the Budget Committee
Article 50. To see if the Town will vote to raise and appropriate $1,000 for General Assistance Aid. Recommended by the Budget Committee
Carrabassett Valley 7 2016 Warrant Article 51. To see if the Town will vote to raise and appropriate $2,000 to assist the Sugarloaf Area Christian Ministry-C valley network Seniors Committee in providing an “Elderly Services Coordinator” to en- courage an aging community to pursue long-term residency and independence in our area. Recommended by the Budget Committee
Article 52. To see if the Town will vote to appropriate funds from Overlay for abatements and over drafts. Recommended by the Board of Selectmen
Article 53. To see if the Town will vote to carry the following Account Balances forward (estimated balances as of Dec. 31st, 2015) and to expend these funds for said purposes: BALANCE FORWARD ACCOUNTS...... 2015 REQUEST Watershed Management Plan...... 1,273 Police Dept. Training Account...... 23,430 Town Police Car Reserve...... 548 Police Dept. Incidentals (Misc.) Account...... 5,015 Fire Dept. Training Center...... 2,500 Outdoor Adventure Camp...... 5,323 Mountain Bike Race...... 1,575 Recreation Scholarship Fund...... 2,270 Alden MacDonald Jr. Golf Program...... 19,363 AGC Trampoline Project (Donation)...... 1,000 AGC New Equipment (Town and CVA Funds)...... 1,378 Disc Golf Course Development (matching funds)...... 736 Town/Mt. Bike Club Trail Deve. and Maintenance...... 742 Town Funds to be matched by Mt. Bike Club for Mountain Bike Trail Development..... 44,310 Mountain Bike Trail Development Funds (Town Lot)...... 11,971 Narrow Gauge Pathway Repairs/Maintenance...... 4,097 Library/Community Center Capital Maintenance...... 2,320 Town Buildings Repairs/Improvements Account...... 5,325 Transfer Station Repairs (includes transfer of $7,694 from Sandy River Recycling in 2015)...... 8,230 Recycling Equipment...... 12,650 Scholarship Account...... 14,660 Public Lot Fund...... 86,375 “Black Fly” Trailhead/Parking Lot Improvements...... 1,367 Cemetery Maintenance and Improvements...... 1,035 ATV Club Trail Improvements...... 8,997 New Events (50/50 match with Sugarloaf)...... 2,000 Recommended by the Budget Committee...... $268,490
Article 54. To see if the Town will vote to expend funds in excess of $1,500 from the Mountain Bike Race that is generated to provide funding to the Carrabassett Valley Mountain Bike Club for trail development and maintenance. (Note: This funding is revenue from the annual Mountain Bike Race that is sponsored by the Town but managed by the Club). Recommended by the Budget Committee Carrabassett Valley 8 2016 Warrant Article 55. To see if the Town will accept the categories of funds listed below and provided by the Maine State Legislature: State Revenue Sharing...... Estimated at $10,000 Tree Growth Reimbursement...... Estimated at 24,000 Local Road Assistance Program...... Estimated at 3,700 Veteran’s Exemption Reimbursement...... Estimated at 250 Recommended by the Budget Committee...... $37,950
Article 56. To see if the Town will vote to expend the following revenues from the following accounts to reduce the property tax commitment: Unappropriated Surplus...... $185,000 State Revenue Sharing...... 10,000 Excise Tax Collections...... 145,000 Boat Excise Tax Collections...... 1,400 Interest on Taxes and Lien Fees...... 11,500 Cash Investment Earnings...... 7,000 Town Clerk Fees...... 4,500 Building and Plumbing Fees...... 6,000 Ambulance Service Rent...... 8,510 CVA AGC Reimbursement...... 30,000 AGC Revenue...... 72,000 Pool and Lesson Fees...... 3,000 State Tree Growth Tax Reimbursement...... 24,000 Cable TV Franchise Fees (net)...... 24,000 Airport Revenues...... 1,200 Library and Community Center Revenues...... 1,000 Transfer Station Revenue (metal)...... 1,500 Recommended by the Budget Committee...... $535,610
Article 57. To see if the Town will vote to authorize the Board of Selectmen to contract with Snowfields Productions (operator of WSKI-TV Channel 17) to expend up to 25% of Town revenues received from Cable TV Franchise Fees to provide a Town of Carrabassett Valley marketing and promotional program on terms and conditions the Board deems to be in the best interest of the Town. Recommended by the Budget Committee
Article 58. To see if the Town vote to authorize the Board of Selectmen to renew a five-year lease with Sugarloaf Mountain Corporation for operation of the Outdoor Center Facility and Nordic Ski Trails on such terms and conditions as the Board deems to be in the best interest of the Town. Board of Selectmen Recommend Approval
Carrabassett Valley 9 2016 Warrant Article 59. To see if the Town will vote to transfer the 2015 unexpended amount of $11,338 from the Outdoor Center Bond Debt Service Account to the Outdoor Center Capital Reserve Fund and to expend this fund and 2016 revenues collected from the lease of the Outdoor Center for capital maintenance and improvements to the Outdoor Center Facility and to transfer the year-end balance of 2016 lease revenue to the Outdoor Center Capital Reserve Fund. (Note: With the addition of the above $11,338 there is $53,245 in the Outdoor Center Capital Reserve Fund. The current lease fee provision in the Outdoor Center Lease with Sugarloaf provides for the Town to receive up to a $10,000 per year lease payment based on annual net operating revenue. Board of Selectmen Recommend Approval
Article 60. To see if the Town will vote to authorize the Board of Selectmen, on behalf of the Town, to apply for, accept, and expend Federal, State and other sources of revenues for Town purposes during the fiscal year 2015. This does not include any monetary local match the Town may need for these grants. Board of Selectmen Recommend Approval
Article 61. Shall the Town of Carrabassett Valley vote to approve a Community Development Block Grant project development application for the following program and dollar amounts: Program: Micro-Enterprise Assistance Program Amount: $150,000 and to submit same to the Department of Economic and Community Development and if said program is approved, to authorize the municipal officers to accept said grant funds, to make such assurances, assume such responsibilities, and exercise such authority as are necessary and reasonable to implement such programs. Furthermore, the Town of Carrabassett Valley is cognizant of the requirement that should the intended National Objective of the CDBG program not be met all CDBG funds must be repaid to the State of Maine CDBG program. Board of Selectmen Recommend Approval
Article 62. To see if the Town will vote to raise and appropriate $100,000 as a contribution to the proposed new Carrabassett Valley Academy Competition Center at Sugarloaf.
(Note: The new Competition Center is estimated to cost $2.1 million with projected funding to come from: • $1,000,000 private donation (secured) • $200,000 from the Sugarloaf Ski Club (secured) • Land/Building contribution by Sugarloaf/CNL • $550,000 from individual donors, other partners and foundations (as of February 9, 2016 CVA had raised $470,000 with multiple efforts still underway to raise additional funds by May 1.) • $100,000 from the Town of Carrabassett Valley. • Construction must be completed by November 15, 2016). Board of Selectmen and Budget Committee Recommend Approval
Carrabassett Valley 10 2016 Warrant Given under our hands this 8th day of February 2016.
BOARD OF SELECTMEN • TOWN OF CARRABASSETT VALLEY
Robert Luce
John Beaupre
Thomas Butler
Lloyd Cuttler
John Reynolds, Jr.
Attest: A true copy Wendy Russell, Town Clerk
Carrabassett Valley 11 2016 Warrant Constables Return
Pursuant to the within warrant, directed to me, I have notified and warned the Inhabitants of Carrabassett Valley, in the County of Franklin and State of Maine, qualified by law to vote in Town affairs, to assemble at the time and place and for the purpose within named by posting on the 24th day of February 2016 attested copies of the within Warrant at the Carrabassett Valley Town Office, Ayottes Store, and the Sugarloaf Administration building all being public and conspicuous places in the Town of Carrabassett Valley.
Mark Lopez, Police Chief of the Town of Carrabassett Valley
Carrabassett Valley 12 2016 Warrant 2013 2014 2015 2016 Approp. Approp. Approp. Request
RECREATION ACCOUNTS Recreation Programs Director’s Travel $1,300 $1,300 $1,500 $1,600 Education $1,200 $1,200 $1,200 $1,200 Pool Operations $19,650 $19,650 $24,240 $29,076 Pool Repair/Equipment $4,500 $4,500 $2,000 $3,000 Summer Camp Operation $12,800 $5,000 $10,000 $11,000 Sports $1,400 $1,400 $1,550 $1,500 July 4th $8,400 $8,400 $8,400 $8,400 Special Events/Activities/Misc. $1,400 $1,400 $1,400 $1,400 . ...Totals $50,650 $42,850 $50,290 $57,176 Anti-Gravity Center Director’s Salary $50,791 $52,025 $52,909 $53,967 Part-time $40,800 $40,444 $41,000 $41,000 Custodial Contract $12,000 $12,000 $12,000 $12,000 Ads/Postage $900 $900 $1,500 $1,500 Fuel $22,500 $23,500 $24,300 $22,000 Electricity $8,500 $8,500 $10,300 $9,000 Supplies $7,000 $7,300 $6,000 $7,200 Telephone $2,800 $2,800 $2,850 $2,850 Plowing/Grading, etc. $9,200 $9,200 $11,300 $11,300 Trash Removal $1,200 $1,200 $1,200 $1,200 Building Maintenance $10,000 $10,000 $10,000 $11,000 Office Equipment $1,500 $1,500 $1,200 $1,200 Sewer Fee $1,300 $1,300 $1,600 $1,600 Insurance $18,000 $18,000 $19,600 $19,600 Equipment Repairs $6,000 $6,000 $6,000 $6,000 New Equipment (CVA matches) $6,000 $6,000 $6,000 $1,000 Training/Education $1,000 $1,000 $1,000 $1,000 Credit Card Co. Cost (for Revenues) $1,200 $1,200 $1,600 $1,700 Trampoline Project (matched by CVA) $9,000 . ...Totals $200,691 $202,869 $210,359 214,117 Note: It is anticipated that the Town will receive approx. $102,000 in offsetting Revenues and Reimbursements. Recreation Facilities Playground Repairs/Equipment Replacement $1,000 $1,000 $1,000 $1,000 New Pool Reserve $40,000 $65,000 $35,000 $0 Town Park Capital Improvements $2,000 $2,000 $2,000 $2,000 Snowmobile Trail Grooming and Maintenance $19,000 $19,500 $22,000 $21,000 Outdoor Center Operations (port-a-potty, etc.) $1,000 $1,000 $1,000 Mt. Bike Trail Development at the Outddoor Center $25,000 $25,000 $25,000 $25,000 Narrow Gauge Pathway Maintenance $6,000 $6,000 $14,000 $14,000 . ...Totals $93,000 119,500 $100,000 $64,000 Total Recreation Accounts $344,341 $365,219 $360,649 $335,293 43 2013 2014 2015 2016 Approp. Approp. Approp. Request
LIBRARY AND COMMUNITY CENTER Library Operations Director $31,005 $31,625 $32,163 $41,008 Part-Time Payroll $1,240 $3,085 $2,100 $1,600 Books/Magazines/Audio $4,900 $5,500 $5,700 $5,800 Services (computer/library consultants, etc.) $1,500 $1,000 $1,000 $1,000 Computerized Catalog $750 $650 $450 $440 Furniture/Equipment $1,000 $800 $800 $900 Telephone $850 $500 $300 $500 Insurance (Library Board) $750 $800 $800 $745 Professional Development (Asso. Dues, etc.) $820 $1,000 $800 $800 Special Events $2,500 $2,000 $2,300 $2,300 Postage $450 $400 $600 $750 Supplies $2,000 $1,500 $1,500 $1,500 Publicity $500 $500 $750 Mileage/Misc. Expenses $400 $400 $400 . ...Totals $47,765 $49,760 $49,413 $58,493 Community Building Expenses Cleaning $4,940 $4,900 $6,428 $8,900 Maintenance & Repairs $2,500 $3,200 $3,600 $4,000 Supplies $1,300 $1,000 $1,000 $1,000 Heat $4,000 $5,300 $5,700 $5,000 Electricity $5,200 $5,000 $5,400 $5,000 Sewer $250 $330 $300 $350 Misc. $500 $200 $300 $400 Mowing, grounds upkeep, showeling, etc. $1,500 $1,300 $1,200 $1,500 Capital Maintenance and Improvements $3,500 $1,000 $4,600 $4,000 . ...Totals $23,690 $22,230 $28,528 $30,200 Total Library and Community Center $71,455 $71,990 $77,941 $88,693
AIRPORT ACCOUNTS Airport Operation Plowing $14,800 $15,500 $17,020 $18,000 Summer Maintenance $2,800 $2,000 $2,000 $2,000 License/Misc. $300 $300 $330 $250 Electricity $500 $300 $300 $500 AWOS/Hangar Electricity $325 $350 $410 Webcam $1,800 500 . ...Totals $18,400 $18,425 $21,800 $21,660 Airport Capital Projects: Airport Fuel Farm Project $12,500 $0 Total Airport Funding $18,400 $18,425 $34,300 $21,660 44 2013 2014 2015 2016 Approp. Approp. Approp. Request
ROAD ACCOUNTS Street Lights $1,400 $1,500 $1,600 $1,600 Plowing Black Fly Trailhead $2,880 $3,200 $3,500 $3,750 Road Plowing Contracts $43,800 $44,000 $50,200 $51,000 Summer Road Maintenance $2,000 $2,000 $1,800 $6,850 Clean-up Day $400 $350 $200 $300 Street and house signs $1,000 $1,000 $2,000 $1,500 Carriage Road (PIN) Maintenance $9,000 $9,400 $9,700 10000 . ...Totals $60,480 $61,450 $69,000 $75,000
TOWN BUILDINGS AND GROUNDS Building Repairs and Maintenance $12,000 $7,000 $0 $4,680 Parks Maintenance $11,000 $11,000 $11,020 $11,020 Misc. $300 $500 $500 $300 Veteran’s Memorial $0 $1,000 $0 $0 . ...Totals $23,300 $19,500 $11,520 $16,000
TRANSPORTATION PROGRAM (Town’s Share) $143,000 $140,860 $140,860 $142,000
SOLID WASTE/RECYCLING ACCOUNTS Transfer Station Operation Plowing $7,825 $8,500 $8,745 $9,000 Contract for Operations $42,000 $42,420 $42,420 $42,550 Tipping/Hauling Fees $140,940 $137,550 $137,550 $120,000 Station Expenses $12,000 $14,000 $14,000 $16,500 Tire and Metal Removal $2,500 $2,500 $2,500 $2,500 Hazardous & Electronics Waste Removal $1,500 $2,500 $2,800 $2,800 Permitting/Misc. $500 $1,030 $800 $1,000 Burn Pile/Ash Removal $2,000 $3,500 $4,500 $6,000 . ...Totals $209,265 $212,000 $213,315 $200,350
Recycling and Composting Sandy River Recycling (or other) Contr. $5,887 $12,220 $12,220 $13,000 Payroll (recycling and composting) $3,500 $3,500 $3,400 $1,500 Truck Maintenance $500 $500 $500 $500 Canister/Facility Repairs, Misc. $500 $250 $250 $250 . ...Totals $10,387 $16,470 $16,370 $15,250
Total Solid Waste & Recycling $219,652 $228,470 $229,685 $215,600
45 2013 2014 2015 2016 Approp. Approp. Approp. Request
DEBT SERVICE ACCOUNTS 1st $400,000 G.C. Bond (SMC) $0 $0 $0 $0 2nd $400,000 G.C. Bond (SMC) $0 $0 $0 $0 New Town Lot Bond $31,653 $30,129 $28,856 $24,673 Clubhouse Bond 1 (SMC 37.5%) $37,325 $37,949 $37,546 $37,660 New Clubhouse Bond II $12,202 $12,171 $12,146 $12,088 Fire Dept. Ladder Truck Bond $61,113 $60,498 $58,647 $56,264 Communication Ctr. Bond (Town Share) $3,517 $3,493 $3,386 $3,249 Outdoor Center Project Bond $101,705 $102,306 $103,399 $101,921 New Library Project $30,835 $30,835 $30,835 $30,834 Golf Course Irrigation Sys. Proj. (Town Share) $47,795 $47,580 $47,528 47528 AGC Roof Proj. Bond (CVA Match) $0 $0 $0 $2,000 . ...Totals $326,145 $324,961 $322,343 $316,217
EMPLOYEE BENEFITS AND REQUIREMENTS Social Security $39,400 $40,300 $43,530 $45,100 Health Insurance $75,500 $83,500 $82,000 $102,000 Maine State Retirement $16,000 $25,000 $29,500 $29,000 Workman’s Compensation $12,000 $12,000 $13,000 $13,000 Self-Funded Unemployment Comp. $5,000 $5,000 $3,500 $3,000 Health Insurance Reimbursement Acct. $6,000 $5,000 $400 400 . ...Totals $153,900 $170,800 $171,930 $192,500
OTHER ACCOUNTS (Unclassified Accounts) Flagstaff Area Business Associaton $6,000 $6,000 $6,000 $6,000 Information Center $6,000 $5,000 $7,200 $6,000 Ski Club Scholarship Fund $10,000 $10,000 $10,000 $10,000 Town Scholarship $16,000 $16,000 $12,000 $12,000 Seasonal Lighting $1,000 $1,500 $800 $1,200 Cemetery Maintenance $1,000 $1,000 $1,000 $1,000 Cemetery Improvements $0 $0 $500 $2,000 Golf Course Reserve (SMC to match) $5,000 $5,000 $5,000 $5,000 Golf Course Clubhouse Capital Maint. $0 $0 $0 $10,000 Recreation Endowment Fund $50,000 $25,000 $50,000 $50,000 General Assistance Aid $2,000 $1,000 $1,000 $1,000 Cvalleynetwork.org (contribution) $2,000 $2,000 $2,000 $2,000 Black Fly/Airport Trailhead Parking Lot $0 $0 $0 $0 New Events( to be matched by SMC) $2,000 $708 $0 $0 New Town Sign (possible events sign) $0 $4,000 $2,000 $0 Contribution to New CVA Competition Ctr. $100,000 . ...Totals $101,000 $77,208 $97,500 $206,200
TOTAL MUNICIPAL APPROPRIATIONS $2,229,527 $2,271,357 $2,319,213 $2,468,475
46 2013 2014 2015 2016 Approp. Approp. Approp. Request MUNICIPAL REVENUES BUDGETED Undesignated Surplus $75,000 $85,000 $125,000 $185,000 State Revenue Sharing $8,000 $12,000 $12,000 $10,000 Excise Tax $125,000 $125,000 $130,000 $145,000 Boat Excise Tax $1,500 $1,500 $1,400 $1,400 Interest on Taxes and Lien Fees $11,500 $11,500 $11,500 $11,500 Interest on Cash Investments $10,000 $0 $10,000 $7,000 Town Clerk Fees $4,500 $4,500 $4,500 $4,500 Building and Plumbing Permit Fees $4,200 $4,500 $4,500 $6,000 Ambulance Service Rent $8,200 $8,350 $8,510 $8,510 CVA AGC Cost Sharing $29,000 $28,000 $31,600 $30,000 AGC Fees & Memberships $59,000 $70,000 $72,000 $72,000 Pool & Lesson Fees $1,800 $2,000 $2,000 $3,000 Tree Growth Tax Reimbursement (State) $15,000 $18,000 $22,000 $24,000 Cable TV Franchise Fees (Net) $22,000 $24,000 $24,000 $24,000 Airport Revenues $1,200 $1,200 $1,200 $1,200 Library/Community Center Revenues $14,700 $14,600 $1,000 $1,000 Transfer Station Revenue (metal) $0 $1,500 $1,200 1500 TOTAL MUNICIPAL REVENUES $390,600 $411,650 $462,410 $535,610
NET MUNICIPAL BUDGET (expenses minus revenues) $1,838,927 $1,859,707 $1,856,803
EDUCATION APPROPRIATIONS (est. for 2016/17) 2013-2014 2014-2015 2015-2016 2016-2017
School Committee Stipends $750 $750 $1,000 $1,000 MSBA Dues $500 $500 $500 $500 Audit $1,700 $1,700 $2,000 $2,000 Liability Insurance $4,500 $4,500 $4,500 $4,500 Professional Services $5,000 $5,000 $5,000 5000 Totals $12,450 $12,450 $13,000 $13,000
Administration Supt. Of Schools $12,600 $13,600 $14,144 $14,851 Secretary $4,635 $4,866 $5,061 $5,315 Resource Officer $2,250 $0 $0 $0 Maine State Retirement $0 $0 $700 $700 FICA/Benefits/W.C. $1,400 $1,400 $2,392 $2,500 Admin. Supplies $260 $260 $260 260 Totals $21,145 $20,126 $22,557 $23,626
47 2013 2014 2015 2016 Approp. Approp. Approp. Request Instruction Innovative Science $14,000 $14,000 $14,000 $14,000 Professional Services (Sp.Ed.) $140,000 $150,000 $150,000 $150,000 SAD #58 Elem. Tuition $213,164 $223,813 $215,684 $186,200 Stratton Elem. Tuition $157,556 $247,860 $234,208 $214,140 Public Secondary Tuition $110,000 $107,041 $137,256 $98,000 Technology $12,879 $12,879 $4,340 $4,340 Private Secondary Tuition $186,340 $191,064 $181,008 $170,200 Insured Value Factor $9,317 $9,553 $9,050 8509 Totals $786,036 $956,210 $945,546 $845,389 Transportation Bus Driver $18,800 $12,180 $15,995 $16,634 FICA/Medicare/W.C. $1,566 $932 $1,686 $1,800 Maine State Retirement $0 $0 $1,400 $2,000 Substitute Drivers $1,502 $1,502 $1,502 $1,502 Bus Reserve $10,000 $13,000 $13,000 $13,000 Health Insurance $8,370 $8,370 $6,500 $6,500 Repairs/Maint./Fuel (Bus) $7,000 $7,000 $4,000 $4,000 Stratton Transporation $20,000 $10,000 $10,000 $8,000 General Supplies $12,000 $12,000 $12,000 $12,000 Dues/Fees $100 $100 $500 500 Totals $79,338 $65,084 $66,583 $65,936
TOTAL EDUCATION APPROPRIATIONS $898,969 $1,053,870 $1,047,686 $947,951
EDUCATION REVENUES (estimated for 2016/17) State Education Subsidy $12,000 $25,898 $28,321 $28,321 Use of Fund Balance (Surplus) $190,000 $126,653 $109,000 $229,889 Totals $202,000 $152,551 $137,321 $258,210
NET EDUCATION BUDGET $696,969 $901,319 $910,395 $689,741
NET TOWN (TAX) EDUCATION BUDGET $799,144 $905,857 $800,068 (1/2 from Current Year and 1/2 from New Year)
FRANKLIN COUNTY TAX ASSESSMENT (est. for 2016) $585,467 $597,000 $620,000 $680,000
OTHER REVENUES Homestead Reimbursement $3,969 3900 3780
OVERLAY (estimated for 2016) $50,404 $18,005 $64,843 $37,567
TOTAL TAX COMMITMENT (estimated for 2016) $3,180,800 $3,275,000 $3,443,723 $3,363,543 (expenditures minus revenues plus overlay)
TOWN VALUATION (estimated for 2016) $497,000,000 $503,620,492 $510,181,206 $515,000,000
MIL (TAX) RATE (estimated for 2016) .00635 .00650 .00675 .00670 48 2015 Treasurers Report
Beginning Cash Balance...... 1,891,239
2015 Total Tax Collection...... 3,429,846
Revenues Excise Tax (motor vehicle, boat and airplane)...... 178,258 Hunting & Fishing Licenses...... 2,364 Code Enforcement (PLUM&BLD PERMITS)...... 12,407 Recreation Dept/AGC...... 84,844 Rescue Rentals...... 8,506 Cable Franchise Fees...... 37,378 Interest on Late Taxes...... 15,260 Interest on Cash Investments...... 5,277 Dog Licenses & Fines...... 389 Town Fees...... 5,926 Pool Fees...... 1,992 CVA Cost Sharing...... 30,466 Outdoor Adventure Camp...... 37,397 State Revenue Sharing...... 11,207 Transfer Station...... 2,983 Homestead Exemption...... 3,691 Roads MDOT...... 3,496 Hanger Lease...... 3,683 Mountain Bike Race...... 20,219 Snowmoblie Reimbursement...... 24,120 Library Rent, Donations, Income...... 20,916 Tree Growth...... 27,542 Police Dept Revenue...... 4,033 Total Revenues...... 542,354
Expenses Payroll Warrants...... 750,999 Accounts Payable Warrants...... 3,501,135 Bank & Credit Card Fees...... 1,014 Total Expenses...... 4,253,148
Ending Cash Balance...... 2,022,985
49 2015 Revenue Summary Report (2015 Activity Only)
Budget ------Y T D ------Uncollected Account Net Debits Credits Net Balance
12 - SPECIAL REVENUES 0.00 7,168.88 10,657.44 3,488.56 -3,488.56 0201 - INTEREST HIGHWAY 0.00 250.60 637.99 387.39 -387.39 0202 - INTEREST SCHOLARSHIP 0.00 1,611.05 3,921.82 2,310.77 -2,310.77 0214 - TOWN LAND ACQUISITION 0.00 773.66 1,883.32 1,109.66 -1,109.66 0217 - ACADIA GAINS/LOSSES 0.00 4,533.57 4,214.31 -319.26 319.26
13 - CAPITAL PROJECTS 116,074.96 39,618.92 175,039.76 135,420.84 -19,345.88 0300 - ACADI INT GC REPAIR 0.00 1,369.77 3,332.22 1,962.45 -1,962.45 0301 - ACADIA INT SOLID WASTE 0.00 62.92 153.15 90.23 -90.23 0302 - INT CARRIAGE 0.00 935.90 2,278.27 1,342.37 -1,342.37 0303 - ACADIA GAINS/LOSSES 0.00 25,020.84 23,309.50 -1,711.34 1,711.34 0304 - ACADIA INT SCHOOL BUS 0.00 0.00 0.00 0.00 0.00 0305 - INT REC FACILITY 0.00 7,808.54 19,014.63 11,206.09 -11,206.09 0306 - INT FIRE DEPT 0.00 3,224.70 7,849.98 4,625.28 -4,625.28 0307 - ACADIA INT AIRPORT 0.00 51.55 140.96 89.41 -89.41 0311 - ACADIA INT GC CLUBHOUSE 0.00 215.28 523.88 308.60 -308.60 0312 - ACADIA INT POOL 0.00 0.00 0.00 0.00 0.00 0313 - ACADIA INT AGC 0.00 275.07 683.28 408.21 -408.21 0314 - ACADIA INT LIBRARY 0.00 0.00 0.00 0.00 0.00 0315 - ACADIA PARK IMPROVEMENT 0.00 12.28 46.05 33.77 -33.77 0316 - ACADIA OC FACILITY 0.00 538.72 1,373.26 834.54 -834.54 0317 - ACADIA TOWN PARK PLAYGROUND 0.00 103.35 259.62 156.27 -156.27 0337 - AGC LIGHTING PRJ 0.00 0.00 0.00 0.00 0.00 0349 - GC IRRIGATION SYSTEM PRJ 0.00 0.00 0.00 0.00 0.00 0351 - NEW POOL PRJ 95,000.00 0.00 95,000.00 95,000.00 0.00 0355 - AIRPORT LAND ACQUISITION 21,074.96 0.00 21,074.96 21,074.96 0.00 0399 - CAPITAL XFER IN ACCOUNT 0.00 0.00 0.00 0.00 0.00
14 TRUST FUNDS 0.00 5,173.50 7,728.35 2,554.85 -2,554.85 0400 - INT MCDONALD GOLF 0.00 1,809.42 4,404.76 2,595.34 -2,595.34 0401 - INT CEMETERY 0.00 109.05 258.71 149.66 -149.66 0411 - MCDONALD GOLF GAIN/LOSS 0.00 2.50 12.86 10.36 -10.36 0412 - ACADIA GAINS/LOSSES 0.00 3,252.53 3,052.02 -200.51 200.51
50 Budget ------Y T D ------Uncollected Account Net Debits Credits Net Balance
99 - MISC. 5,073,012.29 79,290.10 4,883,970.92 4,804,680.82 268,331.47 1000 - EXCISE TAX 131,000.00 199.85 176,732.87 176,533.02 -45,533.02 1001 - BOAT EXCISE 1,400.00 0.00 1,524.80 1,524.80 -124.80 1002 - AIRPORT EXCISE 1,200.00 0.00 0.00 0.00 1,200.00 1003 - FAA REVENUE 29,164.91 777.03 29,941.94 29,164.91 0.00 1004 - PD REIMBURSEMENT OR GRANT 20,000.00 0.00 20,000.00 20,000.00 0.00 1005 - JUNIOR GOLF REVENUE 5,504.00 0.00 5,504.00 5,504.00 0.00 1010 - REIMB FROM WORKERS COMP 825.00 0.00 825.00 825.00 0.00 1011 - HANGER LEASE 0.00 2,422.55 3,683.00 1,260.45 -1,260.45 1020 - CABLE FRANCHISE FEES 33,344.62 0.00 37,378.48 37,378.48 -4,033.86 1030 - TREE GROWTH 22,000.00 0.00 27,541.91 27,541.91 -5,541.91 1035 - LAND ACQUISITION TRUST ACCT 0.00 0.00 0.00 0.00 0.00 1040 - RECREATION SCHOLARSHIP MONEY 0.00 0.00 0.00 0.00 0.00 1050 - COMP PLAN REIMB STATE 0.00 0.00 0.00 0.00 0.00 2000 - INT LATE TAXES 11,500.00 887.21 15,259.52 14,372.31 -2,872.31 2010 - INTEREST ON CASH INVESTMENTS 10,000.00 0.00 0.00 0.00 10,000.00 2015 - INTEREST ON CHECKING ACCOUNT 0.00 67.49 1,141.74 1,074.25 -1,074.25 2016 - TOWN LOGO COFFEE TRAVEL CUP 0.00 0.00 63.00 63.00 -63.00 2020 - INTEREST/GAIN LOSS CASH ACT 2,590.44 8,901.75 16,768.69 7,866.94 -5,276.50 3000 - FEES & FINES 0.00 0.00 314.00 314.00 -314.00 3001 - DOG FINES 0.00 0.00 75.00 75.00 -75.00 3099 - POOL FUNDRAISING 9,500.00 9,500.00 9,500.00 0.00 9,500.00 4000 - POOL FEES 2,000.00 0.00 1,992.00 1,992.00 8.00 4001 - TOWN T-SHIRTS 0.00 0.00 0.00 0.00 0.00 4003 - PRIVATE SWIMMING LESSONS 0.00 0.00 1,644.13 1,644.13 -1,644.13 4004 - COCA-COLA, BOTTLES, ETC. 0.00 0.00 0.00 0.00 0.00 4010 - CVA REC FAC. COST SHARING 31,600.00 0.00 30,466.03 30,466.03 1,133.97 4020 - REC FAC FEES AND MEMBERSHIPS 72,000.00 164.38 53,333.00 53,168.62 18,831.38 4030 - OTHER REC PROGRAM FEES 11,786.18 0.00 31,510.73 31,510.73 -19,724.55 4035 - RECREATION REVENUE 0.00 0.00 0.00 0.00 0.00 4040 - OUTDOOR ADVENTURE CAMP 37,397.25 0.00 37,397.25 37,397.25 0.00 5000 - TOWN FEES 4,977.18 272.50 5,926.30 5,653.80 -676.62 5010 - BUILDING PERMIT 5,500.00 0.00 4,806.70 4,806.70 693.30 5011 - TOWN PLUMBING PERMIT 0.00 0.00 5,575.00 5,575.00 -5,575.00 5020 - AMBULANCE SERVICE RENT 8,510.00 0.00 8,506.14 8,506.14 3.86 6050 - HOMESTEAD EXEMPTION 3,780.00 0.00 3,691.00 3,691.00 89.00 7001 - CONCEALED WEAPONS PERMITS 0.00 0.00 0.00 0.00 0.00 8010 - ROADS REIMBURSEMENT 0.00 3,496.00 3,496.00 0.00 0.00 8020 - STATE REVENUE SHARING 45,000.00 38,496.00 49,702.72 11,206.72 33,793.28
51 Budget ------Y T D ------Uncollected Account Net Debits Credits Net Balance
8032 - FUND BALANCE 0.00 0.00 0.00 0.00 0.00 8035 - AIRPORT HOYLE/TANNER 1,617.70 0.00 1,617.70 1,617.70 0.00 8036 - AIRPORT REVENUE 6,339.12 0.00 6,893.01 6,893.01 -553.89 8037 - WITNESS FEES/STATE REIMBURSEMENT 0.00 0.00 0.00 0.00 0.00 8038 - PD INCIDENTALS 388.00 0.00 4,032.50 4,032.50 -3,644.50 8040 - MEDICAID REIMBURSEMENT 0.00 0.00 0.00 0.00 0.00 8045 - VETERANS REIMBURSEMENT 0.00 0.00 69.00 69.00 -69.00 8050 - SNOWMOBILEREIMBURSEMENT 24,120.00 0.00 24,120.00 24,120.00 0.00 8051 - SNOWMOBILE GRANT 0.00 0.00 0.00 0.00 0.00 8055 - TRANSFER STATION REVENUE 1,200.00 0.00 2,983.38 2,983.38 -1,783.38 8062 - FD REVENUE/GRANTS 1,000.00 0.00 1,000.00 1,000.00 0.00 8063 - ECONOMIC DEVELOPMENT GRANT 300,000.00 0.00 300,000.00 300,000.00 0.00 8065 - FLAG DONATIONS 0.00 0.00 0.00 0.00 0.00 8070 - CELL TOWER REVENUE/LEASE 0.00 2,100.00 2,100.00 0.00 0.00 9000 - OTHER REVENUES 26,328.29 12.40 26,552.47 26,540.07 -211.78 9001 - USE OF FUNDS BALANCE 369,520.00 0.00 0.00 0.00 369,520.00 9050 - R/E TAXES 3,443,723.14 0.00 3,484,116.35 3,484,116.35 -40,393.21 9051 - ABATEMENTS -1,142.94 1,142.94 0.00 -1,142.94 0.00 9055 - SUPPLEMENTAL 0.00 0.00 0.00 0.00 0.00 9056 - LEASE PYMT SMC CORP 154,713.48 10,000.00 157,539.05 147,539.05 7,174.43 9090 - SALE OF CEMETERY LOTS 0.00 850.00 850.00 0.00 0.00 9095 - SANDY RIVER RECYCLING 0.00 0.00 7,693.84 7,693.84 -7,693.84 9098 - TRAMPOLINE PROJECT 1,000.00 0.00 1,000.00 1,000.00 0.00 9099 - REC SPORTS GRANT 43,926.90 0.00 43,926.90 43,926.90 0.00 9100 - CP/SR TRANSFERS 129,979.00 0.00 129,979.00 129,979.00 0.00 9101 - BIKE TRAIL SAFETY GRANT 0.00 0.00 0.00 0.00 0.00 9102 - MOUNTAIN BIKE TRAILS GRANT 0.00 0.00 0.00 0.00 0.00 9103 - MOUNTAIN BIKE RACE INCOME 20,219.35 0.00 20,219.35 20,219.35 0.00 9105 - BIKE TRAIL REVENUE 20,689.67 0.00 55,689.67 55,689.67 -35,000.00 9110 - PUBLIC LOTS REVENUE 0.00 0.00 0.00 0.00 0.00 9121 - NEW LIBRARY DONATIONS 17,159.00 0.00 17,159.00 17,159.00 0.00 9122 - NEW LIBRARY/COMM BLD INCOME 1,939.00 0.00 2,395.75 2,395.75 -456.75 9123 - NEW LIBRARY GRANTS 689.00 0.00 689.00 689.00 0.00 9203 - CODE ENFORCEMENT 0.00 0.00 20.00 20.00 -20.00 9205 - WC PREMIUM REBATE 0.00 0.00 0.00 0.00 0.00 9211 - AGC NEW EQUIPMENT 6,000.00 0.00 6,000.00 6,000.00 0.00 9212 - SUMMER EVENTS 0.00 0.00 0.00 0.00 0.00 9900 - SUGARLOAF REVENUE 3,024.00 0.00 3,024.00 3,024.00 0.00
Final Totals 5,189,087.25 131,251.40 5,077,396.47 4,946,145.07 242,942.18 52 2015 Expense Detail Report
Unexpended Budget Debits Credits Balance
05 - GENERAL GOVERNMENTAL SALRIES 001 - TOWN MANAGER SALARY 73,770.00 73,770.00 0.00 0.00 002 - TAX COLLECTOR/CLERK SALARY 33,128.00 33,128.00 0.00 0.00 003 - TREASURER/SECRETARY SALARY 25,000.00 22,859.13 0.00 2,140.87 004 - SELECTMEN CONTIGENCY 5,000.00 5,000.00 0.00 0.00 Department Total 136,898.00 134,757.13 0.00 2,140.87
06 - TOWN OFFICE OPERATION AND EXP 021 - HEAT/ELEC 7,200.00 7,078.85 0.00 121.15 022 - TELEPHONE 3,900.00 3,881.72 0.00 18.28 023 - OFFICE SUPPLIES 6,545.31 6,277.37 29.69 297.63 024 - JANITOR/TRASH 2,000.00 2,003.00 0.00 -3.00 025 - COPIER 700.00 570.95 0.00 129.05 026 - COMPUTERS 9,000.00 11,190.51 0.00 -2,190.51 027 - ELECTIONS 1,200.00 747.41 0.00 452.59 028 - STAMPS/METER 6,582.45 6,502.94 0.00 79.51 029 - LEGAL 2,000.00 590.00 0.00 1,410.00 030 - TM EXPENSES/TRAINING 800.00 728.09 0.00 71.91 031 - VEHICLE ALLOWANCE 3,500.00 3,499.92 0.00 0.08 032 - TREASURERS EXPENSES/TRAINING 300.00 0.00 0.00 300.00 033 - TOWN CLERK EXPENSES 500.00 150.35 0.00 349.65 034 - ANNUAL DUES 1,650.00 1,590.00 0.00 60.00 035 - AUDITOR/TOWN REPORT 7,200.00 7,312.00 0.00 -112.00 036 - REGISTRY OF DEEDS 1,800.00 1,819.58 0.00 -19.58 037 - ADVERTISEMENT/MISC 1,500.00 1,271.60 0.00 228.40 038 - NEW EQUIPMENT 600.00 163.92 0.00 436.08 039 - ANNUAL NEWSLETTER 4,500.00 3,801.44 0.00 698.56 040 - WEB SITE UPKEEP 1,000.00 462.50 0.00 537.50 041 - BANK CHARGES AND FEES 1,000.00 1,021.45 13.99 -7.46 042 - CASH ACT EXPENSES 2,590.44 2,783.60 0.00 -193.16 049 - NEW TOWN LOGO MUG 0.00 622.63 0.00 -622.63 Department Total 66,068.20 64,069.83 43.68 2,042.05
10 - ASSESSING 043 - MAPPING 044 - TRAINING/EXPENSES 500.00 153.00 0.00 347.00 045 - SUPPLIES/MISC 250.00 246.36 0.00 3.64 047 - ACCESSING RECORDS 1,545.00 2,079.00 0.00 -534.00 Department Total 2,295.00 2,478.36 0.00 -183.36
53 Unexpended Budget Debits Credits Balance
13 - CAPITAL PROJECTS (2015 Activity Only) 035 - AUDITOR/TOWN REPORT 0.00 95,000.00 95,000.00 0.00 759 - RECREATION EXP - ACADIA ACTIVI -10,000.00 129,979.00 0.00 -139,979.00 778 - OC FACILITY IMPROVE CAPIT 7,174.43 2,825.57 2,825.57 7,174.43 786 - AIRPORT LAND ACQUISITION PRJ 21,074.96 4,415.50 0.00 16,659.46 787 - NEW POOL PROJECT 149,500.00 395,252.24 165,751.99 -80,000.25 789 - AIRPORT FUEL PROJECT 12,500.00 14,271.24 3,986.68 2,215.44 790 - GC PROJECTS 0.00 11,266.64 0.00 -11,266.64 791 - AGC ROOF PRJ 0.00 162,561.28 0.00 -162,561.28 Department Total 180,249.39 815,571.47 267,564.24 -367,757.84
1 - CODE ENFORCEMENT 061 - CEO SALARY 67,122.00 67,122.00 0.00 0.00 062 - VEHICLE ALLOWANCE 6,000.00 6,000.00 0.00 0.00 063 - PHONE/PAGER/SUPPLIES 600.00 500.32 0.00 99.68 064 - EXPENSES/TRAINING 500.00 160.00 0.00 340.00 Department Total 74,222.00 73,782.32 0.00 439.68
16 - PLANNING BOARD 081 - EXPENSES/LEGAL 1,000.00 995.00 0.00 5.00 083 - RECORDING FEES 600.00 480.00 0.00 120.00 084 - CONSULTANT FEE 300.00 1,050.00 0.00 -750.00 085 - CONSULTING FEE/INSPET. FEE 1,500.00 375.00 0.00 1,125.00 086 - AVCOG DUES 6,339.00 6,338.67 0.00 0.33 088 - SURFACE WATER MGT PLAN 15,865.00 14,592.21 0.00 1,272.79 Department Total 25,604.00 23,830.88 0.00 1,773.12
20 - SELECTMEN’S EXPENSES/DONATIONS 121 - SEL DONATION 5,500.00 5,780.50 0.00 -280.50 122 - MEETING RECORDS 950.00 900.00 0.00 50.00 123 - OTHER MISC 4,275.00 450.00 0.00 3,825.00 Department Total 10,725.00 7,130.50 0.00 3,594.50
25 - POLICE DEPARTMENT 141 - SALARY 61,020.00 61,020.00 0.00 0.00 142 - POLICE CAR 4,524.00 4,769.37 0.00 -245.37 143 - PHONE RADIO 2,000.00 2,494.98 0.00 -494.98 144 - SUPPLIES 1,000.00 664.90 0.00 335.10 146 - NEW EQUIPMENT 1,888.00 1,615.19 0.00 272.81 147 - TRAINING 31,406.00 7,975.29 0.00 23,430.71 148 - ASSISTANT CHIEF 47,020.00 48,821.50 1,801.50 0.00 149 - MISC 500.00 893.23 0.00 -393.23 151 - POLICE CAR RESERVE 8,051.00 7,502.38 0.00 548.62 152 - PD INCIDENTALS 3,010.00 1,639.10 0.00 1,370.90 Department Total 160,419.00 137,395.94 1,801.50 24,824.56 54 Unexpended Budget Debits Credits Balance
26 - COMMUNICATIONS CENTER 161 - Communication CTR Operations 113,000.00 113,000.00 0.00 0.00 Department Total 113,000.00 113,000.00 0.00 0.00
30 - FIRE DEPARTMENT 181 - FIRE CHIEF SALARY 23,355.00 23,355.00 0.00 0.00 182 - FD PAYROLL 30,000.00 31,816.16 1,296.16 -520.00 183 - NEW EQUIPMENT 14,000.00 13,755.04 0.00 244.96 184 - FD EQUIP MAINT 15,930.00 19,510.66 4,173.37 592.71 185 - TELEPHONE 1,700.00 1,433.09 0.00 266.91 186 - FD TRAINING 1,500.00 228.66 0.00 1,271.34 188 - MISC 1,000.00 580.96 0.00 419.04 Department Total 87,485.00 90,679.57 5,469.53 2,274.96
31 - FIRE DEPT TRAINING CENTER 200 - FIRE DEPARTMENT TRAINING CTR 2,500.00 0.00 0.00 2,500.00 210 - FIRE DEPARTMENT RESERVE 28,746.00 28,746.00 0.00 0.00 Department Total 31,246.00 28,746.00 0.00 2,500.00
33 - AMBULANCE SERVICE CONTRACT 220 - AMBULANCE SERVICE CONTRACT 102,322.00 102,539.50 0.00 -217.50 Department Total 102,322.00 102,539.50 0.00 -217.50
35 - ANIMAL CONTROL 241 - ANIMAL CTRL OFFICER 5,083.00 5,083.00 0.00 0.00 243 - FRANKLIN COUNTY ANIMAL SHELTER 1,450.00 2,264.90 0.00 -814.90 244 - OTHER/MISC 550.00 99.92 0.00 450.08 245 - TRAINING 200.00 25.00 0.00 175.00 Department Total 7,283.00 7,472.82 0.00 -189.82
40 - INSURANCES 261 - LAW ENFORCEMENT LIABILITY 4,100.00 4,182.00 0.00 -82.00 262 - AVIATION INSURANCE 1,600.00 1,500.00 0.00 100.00 263 - BONDS-TREASURER TAX COLLECTOR 500.00 456.00 0.00 44.00 264 - VEHICLE INSURANCE COVERAGE 4,700.00 4,949.00 0.00 -249.00 265 - MMA PUBLIC OFFICIALS LIABILITY 1,100.00 1,068.00 0.00 32.00 267 - UMBRELLA COVERAGE/INLAND MARIN 14,500.00 15,102.00 0.00 -602.00 270 - EMPLOYMENT PRACTICES INS 2,500.00 2,223.00 0.00 277.00 271 - GENERAL LIABILITY INS 4,400.00 4,422.00 0.00 -22.00 Department Total 33,400.00 33,902.00 0.00 -502.00
55 Unexpended Budget Debits Credits Balance
45 - RECREATION PROGRAMS 281 - DIRECTORS TRAVEL 1,500.00 1,662.90 0.00 -162.90 282 - EDUCATION 1,200.00 379.00 0.00 821.00 283 - POOL OPERATIONS 24,240.00 28,075.92 0.00 -3,835.92 284 - POOL REPAIR/EQUIPMENT 2,000.00 846.73 0.00 1,153.27 286 - SUMMER CAMP OPERATIONS 47,397.25 42,074.17 0.00 5,323.08 287 - SPORTS 9,425.00 9,264.92 0.00 160.08 288 - JULY FOURTH 8,400.00 7,429.29 0.00 970.71 289 - SPECIAL EVENTS/ACTIVITIES/MISC 1,400.00 1,220.00 0.00 180.00 290 - MOUNTAIN BIKE RACE 21,719.35 20,144.35 0.00 1,575.00 291 - RECREATION SCHOLARSHIP FUND 2,270.00 0.00 0.00 2,270.00 292 - ALDEN MACDONALD GOLF FUND 22,438.00 3,074.19 0.00 19,363.81 307 - SUPPLIES 0.00 182.20 0.00 -182.20 Department Total 141,989.60 114,353.67 0.00 27,635.93
46 - ANTI GRAVITY COMPLEX 286 - SUMMER CAMP OPERATIONS 0.00 121.00 121.00 0.00 299 - TRAMPOLINE PROJECT 1,000.00 0.00 0.00 1,000.00 300 - TOWN/CVA GRANT 36,491.90 36,405.90 0.00 86.00 301 - DIRECTOR’S SALARY 52,909.00 52,909.00 0.00 0.00 302 - PART-TIMERS SALARIES 41,000.00 38,315.74 0.00 2,684.26 303 - CUSTODIAL CONTRACT 12,000.00 9,151.75 0.00 2,848.25 304 - ADVERTISING/POSTAGE 1,500.00 1,495.00 0.00 5.00 305 - HEATING 24,300.00 20,649.19 0.00 3,650.81 306 - ELECTRICITY 10,300.00 7,493.43 0.00 2,806.57 307 - SUPPLIES 6,000.00 7,914.39 0.00 -1,914.39 308 - TELEPHONE 2,850.00 2,769.25 0.00 80.75 309 - PLOWING/MOWING 11,300.00 10,897.50 0.00 402.50 310 - TRASH REMOVAL 1,200.00 1,144.08 0.00 55.92 311 - BUILDING MAINTENANCE/REPAIRS 10,000.00 10,374.83 844.77 469.94 312 - COMPUTER/COPIER 1,200.00 69.93 0.00 1,130.07 313 - SANITARY DISTRICT CHARGE 1,600.00 1,588.44 0.00 11.56 314 - INSURANCE 19,600.00 19,332.07 0.00 267.93 315 - EQUIPMENT REPAIR 6,000.00 1,937.12 0.00 4,062.88 316 - NEW EQUIPMENT 18,099.00 16,720.47 0.00 1,378.53 317 - EDUCATION 1,000.00 1,170.56 0.00 -170.56 318 - PROGRAMS STAFFING 11,786.18 11,786.18 0.00 0.00 319 - CREDIT CARD MACHINE FEE’S 1,600.00 1,657.85 0.00 -57.85 Department Total 271,736.08 253,903.68 965.77 18,798.17
56 Unexpended Budget Debits Credits Balance
47 - PLAYGROUND/POOL RESERVES 320 - PLAYGROUND REPAIR RESERVE 1,000.00 1,000.00 0.00 0.00 321 - POOL RESERVE 0.00 35,000.00 35,000.00 0.00 323 - Town Park Capital Improvements 2,000.00 2,000.00 0.00 0.00 Department Total 3,000.00 38,000.00 35,000.00 0.00
50 - SNOWMOBILE TRAILS 360 - SNOWMOBILE TRAILS 59,176.49 59,176.49 0.00 0.00 Department Total 59,176.49 59,176.49 0.00 0.00
51 - LIBRARY OPERATING/NEW LIBRARY 371 - LIBRARIAN PAYROLL 32,163.00 32,163.00 0.00 0.00 372 - LIBRARIAN’S HELPER PAYROLL 2,100.00 585.00 0.00 1,515.00 373 - BOOKS/MAGAZINES/AUDIO 5,717.00 5,666.58 0.00 50.42 374 - COMPUTER/LIBRARY CONSULTS 1,000.00 709.95 0.00 290.05 375 - COMPUTERIZED CATALOG 889.00 878.00 0.00 11.00 376 - FURNITURE/EQUIPMENT 800.00 1,426.11 0.00 -626.11 378 - TDS PHONES 972.00 865.70 0.00 106.30 380 - LIBRARY BOARD INS 800.00 744.00 0.00 56.00 381 - PROFESSIONAL DEV/DUES 800.00 439.00 35.00 396.00 382 - SPECIAL EVENTS 2,800.00 2,827.98 0.00 -27.98 383 - POSTAGE/MISC 600.00 571.07 0.00 28.93 385 - SUPPLIES 1,500.00 1,141.06 0.00 358.94 386 - LIBRARY PUBLICITY 500.00 585.65 0.00 -85.65 387 - LIBRARY MILEAGE/MISC 400.00 443.17 0.00 -43.17 Department Total 51,041.00 49,046.27 35.00 2,029.73
52 - OUTDOOR CTR/BIKE TRAILS 402 - BIKE/SKI TRAIL 2,800.00 6,980.00 4,180.00 0.00 403 - DISC GOLF 736.00 0.00 0.00 736.00 404 - MAINE HUTS 10,000.00 10,000.00 0.00 0.00 405 - MT. BIKE CLUB/TOWN WORK 5,362.00 4,619.89 0.00 742.11 406 - OAK KNOLL BIKE TRAIL 12,154.00 13,912.08 1,758.08 0.00 407 - ANNUAL OPERATIONS 1,000.00 535.00 0.00 465.00 408 - CAMP. FIELD MT. BIKE TRAILS 85,689.67 41,559.35 180.00 44,310.32 409 - MOUNTAIN BIKE TRAILS 101,937.00 89,965.07 0.00 11,971.93 Department Total 219,678.67 167,571.39 6,118.08 58,225.36
53 - NARROW GUAGE PATHWAY 410 - MAINTENANCE NARROW GAUGE PATHW 14,000.00 9,902.68 0.00 4,097.32 Department Total 14,000.00 9,902.68 0.00 4,097.32
57 Unexpended Budget Debits Credits Balance
54 - COMMUNITY BUILDING EXPENSES 411 - CLEANING/JANITOR 6,428.00 5,430.58 0.00 997.42 412 - MAINTENANCE/REPAIRS 3,600.00 2,638.34 0.00 961.66 413 - SUPPLIES 1,000.00 785.03 0.00 214.97 414 - HEATING FUEL 5,700.00 2,736.66 0.00 2,963.34 415 - CMP ELECTRICITY 5,400.00 5,711.68 0.00 -311.68 416 - SEWER FEES 300.00 218.79 0.00 81.21 417 - SECURITY SYSTEM, ETC 300.00 0.00 0.00 300.00 418 - Shoveling, Plowing, Mowing 1,200.00 1,295.75 0.00 -95.75 455 - LIBRARY CAPITAL MAINTENANCE 4,600.00 2,280.00 0.00 2,320.00 Department Total 28,528.00 21,096.83 0.00 7,431.17
55 - AIRPORT OPERATIONS 422 - AIRPORT PLOWING 17,020.00 17,020.00 0.00 0.00 423 - AIRPORT SUMMER MAINTENANCE 2,000.00 1,572.50 0.00 427.50 425 - AIRPORT MISC 330.00 0.00 0.00 330.00 426 - AIRPORT ELECTRIC 300.00 448.55 0.00 -148.55 427 - AIRPORT AWOS/ELEC 350.00 410.45 0.00 -60.45 428 - WEBCAM 1,800.00 1,500.00 0.00 300.00 Department Total 21,800.00 20,951.50 0.00 848.50
60 - ROADS 458 - STREET LIGHTS 1,600.00 1,513.32 0.00 86.68 459 - SNOWMOBILE PARKING (BLACKFLY) 3,500.00 3,500.00 0.00 0.00 461 - ROAD PLOWING CONTRACTS 50,200.00 49,440.74 0.00 759.26 462 - SUMMER ROAD MAINTENANCE 1,800.00 2,240.50 0.00 -440.50 463 - CLEAN-UP DAY 200.00 345.70 0.00 -145.70 464 - STREET/HOUSE SIGNS 2,000.00 829.73 0.00 1,170.27 465 - CARRIAGE ROAD 9,700.00 10,320.30 0.00 -620.30 Department Total 69,000.00 68,190.29 0.00 809.71
65 - TOWN BUILDINGS AND GROUNDS 481 - BUILDING REPAIRS/IMPROVEMENTS 8,639.00 3,347.88 34.40 5,325.52 482 - PARKS MAINTENANCE 11,020.00 10,804.78 0.00 215.22 483 - MISC. 500.00 0.00 0.00 500.00 Department Total 20,159.00 14,152.66 34.40 6,040.74
70 - TRANSPORTATION 500 - TRANSPORTATION 140,860.00 141,967.00 0.00 -1,107.00 Department Total 140,860.00 141,967.00 0.00 -1,107.00
58 Unexpended Budget Debits Credits Balance
75 - TRANSFER STATION OPERATION 520 - TRANSFER STATION PLOWING 8,745.00 8,745.00 0.00 0.00 521 - CONTRACT FOR OPERATIONS 42,420.00 42,418.56 0.00 1.44 522 - TIPPING/HAULING FEES 137,550.00 119,808.41 10,604.64 28,346.23 523 - STATION EXPENSES 14,000.00 13,463.65 0.00 536.35 524 - TIRE/METAL REMOVAL 2,500.00 2,004.00 0.00 496.00 525 - HAZARDOUS WASTE REMOVAL 2,800.00 2,227.57 0.00 572.43 526 - PERMIT/MISC 800.00 418.00 0.00 382.00 528 - ASH REMOVAL 4,500.00 4,192.88 0.00 307.12 Department Total 213,315.00 193,278.07 10,604.64 30,641.57
76 - RECYCLING PROGRAM 541 - WASTE MGT CONTRACT 12,220.00 15,137.08 0.00 -2,917.08 542 - PAYROLL 3,400.00 1,433.88 0.00 1,966.12 543 - TRUCK MAINTENANCE 500.00 0.00 0.00 500.00 544 - MISC 250.00 0.00 0.00 250.00 545 - RECYCLING EQUIPMENT 13,853.00 1,202.15 0.00 12,650.85 Department Total 30,223.00 17,773.11 0.00 12,449.89
80 - DEBT SERVICE 581 - GOLF COURSE BOND #1 33,160.19 33,160.19 0.00 0.00 582 - GOLF COURSE BOND #2 32,572.54 32,572.54 0.00 0.00 583 - NEW TOWN LOT 28,856.00 28,855.77 0.00 0.23 585 - NEW CLUBHOUSE BOND 60,073.21 60,072.56 0.00 0.65 586 - LADDER TRUCK BOND 58,647.00 58,647.49 0.00 -0.49 587 - COMM CENTER BOND 10,136.89 10,136.47 0.00 0.42 588 - CLUB HOUSE BOND # 2 12,146.00 12,145.71 0.00 0.29 589 - Outdoor Center Bond 103,399.00 103,399.00 0.00 0.00 590 - NEW LIBRARY BOND-LOAN 47,994.00 47,834.54 0.00 159.46 600 - GC IRRIGATION LOAN INTEREST 95,056.22 95,056.44 0.00 -0.22 Department Total 482,041.05 481,880.71 0.00 160.34
84 - NEW CLUBHOUSE 599 - MAINTAIN NEW CLUB HOUSE 0.00 7,400.00 7,400.00 0.00 Department Total 0.00 7,400.00 7,400.00 0.00
85 - EMPLOYEE BENEFITS 601 - SOCIAL SECURITY 43,530.00 48,681.58 6,233.34 1,081.76 602 - MMEHT 82,000.00 75,518.82 0.00 6,481.18 603 - MAINE STATE RETIREMENT SYSTEM 29,500.00 34,393.77 5,383.41 489.64 604 - WORKERS COMPENSATION 13,825.00 14,831.00 2,115.32 1,109.32 606 - SELF-FUNDED UNEMPLOYMENT 3,500.00 1,342.55 0.00 2,157.45 607 - HEALTH REIMBURSEMENT ACCOUNT 400.00 385.00 0.00 15.00 Department Total 172,755.00 175,152.72 13,732.07 11,334.35 59 Unexpended Budget Debits Credits Balance
90 - UNCLASSIFIED ACCOUNTS 523 - STATION EXPENSES 0.00 115.44 115.44 0.00 616 - AIRPORT PLANNING GRANT 35,253.10 16,634.53 7,973.36 26,591.93 617 - OVERLAY 63,700.20 35,751.99 0.00 27,948.21 620 - FLAGSTAFF AREA BUSINESS ASSOC 6,000.00 6,000.00 0.00 0.00 621 - INFORMATION CENTER 7,200.00 6,009.66 0.00 1,190.34 622 - SKI CLUB SCHOLARSHIPS 10,000.00 10,000.00 0.00 0.00 623 - SCHOLARSHIP 26,360.00 12,700.00 1,000.00 14,660.00 624 - PUBLIC LOTS 131,140.22 44,764.72 0.00 86,375.50 629 - CABLE FRANCHISE 9,344.62 9,344.62 0.00 0.00 630 - CHRISTMAS LIGHTING 800.00 273.15 0.00 526.85 631 - CEMETERY 1,000.00 643.00 0.00 357.00 634 - GOLF COURSE REPAIR RESERVE 10,000.00 10,000.00 0.00 0.00 635 - FRANKLIN COUNTY TAX 620,000.00 634,394.25 0.00 -14,394.25 641 - FINANCIAL ASSISTANCE 1,000.00 0.00 0.00 1,000.00 643 - MT BIKE CLUB WORK 0.00 0.00 0.00 0.00 646 - LONGFELLOW TRAIL 0.00 2,500.00 2,500.00 0.00 648 - BLACK FLY PROJECT 4,651.00 3,283.20 0.00 1,367.80 649 - CEMETERY PRJ 1,035.00 0.00 0.00 1,035.00 652 - NEW EVENTS 2,000.00 0.00 0.00 2,000.00 653 - HUTS & TRAILS 0.00 10,000.00 10,000.00 0.00 655 - NEW TOWN SIGN 8,000.00 7,773.28 0.00 226.72 657 - FISH STOCKING AT OC 0.00 310.00 300.00 -10.00 676 - CVALLEYNETWORK.ORG 2,000.00 2,000.00 0.00 0.00 Department Total 939,484.14 812,497.84 21,888.80 148,875.10
92 - RECREATION ENDOWMENT EXPENSES 646 - LONGFELLOW TRAIL 2,500.00 2,500.00 0.00 0.00 651 - ATV CLUB 18,558.00 9,560.45 0.00 8,997.55 657 - FISH STOCKING AT OC 300.00 300.00 0.00 0.00 658 - ECONOMIC DEVELOPMENT 300,000.00 300,000.00 0.00 0.00 Department Total 321,358.00 312,360.45 0.00 8,997.55
99 - MISC. 925 - REC ENDOWMENT FUND 50,000.00 50,000.00 0.00 0.00 Department Total 50,000.00 50,000.00 0.00 0.00
Final Totals 4,281,361.62 4,644,011.68 370,657.71 8,007.65
60
Proven Expertise and Integrity
February 10, 2016
Board of Selectmen Town of Carrabassett Valley, Maine Carrabassett Valley, Maine
We were engaged by the Town of Carrabassett Valley, Maine and have audited the financial statements of the Town of Carrabassett Valley, Maine as of and for the year ended December 31, 2015. The following schedules have been excerpted from the 2015 financial statements, a complete copy of which, including our opinion thereon, will be available for inspection at the Town. Included herein are:
Independent Auditors’ Report
Statement of Net Position Statement A
Statement of Activities Statement B
Balance Sheet – Governmental Funds Statement C
Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds Statement E
Budgetary Comparison Schedule – Budgetary Basis - Budget and Actual - General Fund Schedule 1
Budgetary Comparison Schedule – Budgetary Basis Budget and Actual – General Fund Revenues Schedule 2
Schedule of Departmental Operations – General Fund Schedule A
Combining Balance Sheet – Nonmajor Governmental Funds Schedule B
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds Schedule C
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Special Revenue Funds Schedule E
3 Old Orchard Road, Buxton, Maine 04093 Tel: (800) 300-7708 (207) 929-4606 Fax: (207) 929-4609 www.rhrsmith.com
61
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Capital Projects Funds Schedule G
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Permanent Funds Schedule I
Certified Public Accountants
62
Proven Expertise and Integrity
INDEPENDENT AUDITORS’ REPORT
Board of Selectmen Town of Carrabassett Valley Carrabassett Valley, Maine
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, each major fund and the aggregate remaining fund information of the Town of Carrabassett Valley, Maine, as of and for the year ended December 31, 2015, and the related notes to the financial statements, which collectively comprise the Town’s basic financial statements as listed in the table of contents.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditors’ Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
3 Old Orchard Road, Buxton, Maine 04093 Tel: (800) 300-7708 (207) 929-4606 Fax: (207) 929-4609 www.rhrsmith.com
63
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund and the aggregate remaining fund information of the Town of Carrabassett Valley, Maine as of December 31, 2015, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information on pages 4 through 11 and 39 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Town of Carrabassett Valley, Maine’s basic financial statements. The combining and individual non-major fund financial statements are presented for purposes of additional analysis and are not a required part of the basic financial statements.
64
The combining and individual non-major fund financial statements are the responsibility of management and were derived from and related directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements are fairly stated in all material respects in relation to the basic financial statements as a whole.
Buxton, Maine February 10, 2016
65 STATEMENT A TOWN OF CARRABASSETT VALLEY, MAINE
STATEMENT OF NET POSITION DECEMBER 31, 2015
Governmental Activities ASSETS Current assets: Cash and cash equivalents $ 2,072,490 Investments 1,377,264 Accounts receivable (net of allowance for uncollectibles): Taxes 99,293 Liens 12,795 Total current assets 3,561,842
Noncurrent assets: Capital assets: Land and other assets not being depreciated 1,457,397 Depreciable assets, net of accumulated depreciation 8,092,173 Total noncurrent assets 9,549,570 TOTAL ASSETS $ 13,111,412 LIABILITIES Current liabilities: Accounts payable $ 17,491 Other liabilities 29 Escrows 5,300 Current portion of long-term obligations 326,104 Total current liabilities 348,924
Noncurrent liabilities: Noncurrent portion of long-term obligations: Bonds payable 3,647,492 Total noncurrent liabilities 3,647,492
TOTAL LIABILITIES 3,996,416 DEFERRED INFLOWS OF RESOURCES Prepaid taxes 166 TOTAL DEFERRED INFLOWS OF RESOURCES 166
NET POSITION Net investment in capital assets 5,575,974 Restricted for: General fund 1,149,270 Special revenue funds 81,833 Capital projects funds 5,104 Permanent funds - nonspendable 2,294 Permanent funds 96,131 Unrestricted 2,204,224 TOTAL NET POSITION 9,114,830 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND NET POSITION $ 13,111,412 See accompanying independent auditors’ report and notes to financial statements.
66
(8,041) (33,902) (68,190) (53,972)
(290,766) (427,024) (141,967) (566,653) (209,073) (161,420) (678,505) (634,394) (485,150)
(3,780,834) STATEMENT B STATEMENT
Activities Governmental in Net Position Net (Expense) Revenue and Changes Revenue
$
------
Capital
Grants &
$
$ Contributions ------
5,504
53,046 47,542
Grants & Operating $
$ Contributions Program Revenues DECEMBER 31, 2015 ------
8,506
NT OF NT ACTIVITIES 16,425 10,677 58,882
518,044 147,539 276,015
Services $
Charges forCharges $ , MAINE VALLEY CARRABASSETT STATEME 33,902 68,190 53,972
307,191 483,072 141,967 848,172 219,750 161,420 678,505 634,394 544,032 155,580
4,351,924
TOWN OF Expenses FOR THE YEAR ENDED FOR THE ENDED YEAR $ $
Total government
Interest on long-term debt General government Public safety Insurance Public works Transportation Recreation Solid waste/Recycling benefits Employee Education County tax Unclassified Unallocated depreciation (Note 3)* * This amount excludes the depreciation that is included in the direct expenses of the various programs. of the various expenses the direct in included that is the depreciation * amount This excludes Functions/Programs Governmental activities:
67 STATEMENT B (CONTINUED) TOWN OF CARRABASSETT VALLEY, MAINE
STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2015
Governmental Activities Changes in net position: Net (expense) revenue (3,780,834)
General revenues: Taxes: Property taxes, levied for general purposes $ 3,453,832 Excise taxes 178,058 Grants and contributions not restricted to specific programs 497,615 Other revenues 115,091 Total general revenues 4,244,596
Change in net position 463,762
Net position - January 1 8,651,068
Net position - December 31 $ 9,114,830
See accompanying independent auditors’ report and notes to financial statements. 68 STATEMENT C TOWN OF CARRABASSETT VALLEY, MAINE
BALANCE SHEET – GOVERNMENTAL FUNDS DECEMBER 31, 2015
Other Total General Governmental Governmental Fund Funds Funds ASSETS Cash and cash equivalents $ 2,022,985 $ 49,505 $ 2,072,490 Investments 436,677 940,587 1,377,264 Accounts receivable (net of allowance for uncollectibles): Taxes 99,293 - 99,293 Liens 12,795 - 12,795 Due from other funds 266,845 66,104 332,949 TOTAL ASSETS $ 2,838,595 $ 1,056,196 $ 3,894,791
LIABILITIES Accounts payable $ 17,491 $ - $ 17,491 Other liabilities 29 - 29 Escrows 5,300 - 5,300 Due to other funds 66,104 266,845 332,949 TOTAL LIABILITIES 88,924 266,845 355,769
DEFERRED INFLOWS OF RESOURCES Prepaid taxes 166 - 166 Deferred taxes 65,312 - 65,312 TOTAL DEFERRED INFLOWS OF RESOURCES 65,478 - 65,478
FUND BALANCES Nonspendable - 2,294 2,294 Restricted 1,149,270 183,068 1,332,338 Committed 268,500 771,067 1,039,567 Assigned - - - Unassigned 1,266,423 (167,078) 1,099,345 TOTAL FUND BALANCES 2,684,193 789,351 3,473,544
TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES $ 2,838,595 $ 1,056,196 $ 3,894,791
See accompanying independent auditors’ report and notes to financial statements. 69 STATEMENT E TOWN OF CARRABASSETT VALLEY, MAINE
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS FOR THE YEAR ENDED DECEMBER 31, 2015
Other Total General Governmental Governmental Fund Funds Funds REVENUES Taxes: Property taxes $ 3,482,973 $ - $ 3,482,973 Excise taxes 178,058 - 178,058 Intergovernmental 423,916 126,745 550,661 Charges for services 518,044 - 518,044 Other 71,710 43,381 115,091 TOTAL REVENUES 4,674,701 170,126 4,844,827 EXPENDITURES Current: General government 306,005 - 306,005 Public safety 443,816 - 443,816 Insurance 33,902 - 33,902 Public works 68,190 - 68,190 Transportation 141,967 - 141,967 Recreation 769,925 - 769,925 Solid waste/Recycling 200,446 - 200,446 Employee benefits 161,420 - 161,420 Education 671,499 - 671,499 County tax 634,394 - 634,394 Unclassified 355,900 - 355,900 Debt service: Principal 314,963 - 314,963 Interest 155,580 - 155,580 Capital outlay - 463,746 463,746 TOTAL EXPENDITURES 4,258,007 463,746 4,721,753 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES 416,694 (293,620) 123,074 OTHER FINANCING SOURCES (USES) Transfers in 131,835 202,969 334,804 Transfers (out) (186,336) (148,468) (334,804) TOTAL OTHER FINANCING SOURCES (USES) (54,501) 54,501 - NET CHANGE IN FUND BALANCES 362,193 (239,119) 123,074 FUND BALANCES - JANUARY 1 2,322,000 1,028,470 3,350,470 FUND BALANCES - DECEMBER 31 $ 2,684,193 $ 789,351 $ 3,473,544
See accompanying independent auditors’ report and notes to financial statements.
70 SCHEDULE 1 TOWN OF CARRABASSETT VALLEY, MAINE
BUDGETARY COMPARISON SCHEDULE – BUDGETARY BASIS BUDGET AND ACTUAL - GENERAL FUND FOR THE YEAR ENDED DECEMBER 31, 2015
Variance Budgeted Amounts Positive Original Final Actual (Negative)
Budgetary Fund Balance, January 1 $ 2,322,000 $ 2,322,000 $ 2,322,000 $ - Resources (Inflows): Taxes: Property taxes 3,443,723 3,443,723 3,482,973 39,250 Excise taxes 133,600 133,600 178,058 44,458 Intergovernmental 35,780 417,187 423,916 6,729 Charges for services 150,310 503,231 518,044 14,813 Interest on investments/taxes 21,500 24,090 23,313 (777) Other revenues - 47,549 48,397 848 Transfers from other funds - 131,835 131,835 - Amounts Available for Appropriation 6,106,913 7,023,215 7,128,536 105,321 Charges to Appropriations (Outflows): General government 307,609 315,812 306,005 9,807 Public safety 433,730 476,654 443,816 32,838 Insurance 33,400 33,400 33,902 (502) Public works 69,000 69,000 68,190 810 Transportation 140,860 140,860 141,967 (1,107) Recreation 321,177 832,788 769,925 62,863 Solid waste/recycling 229,685 251,232 200,446 50,786 Employee benefits 171,930 172,755 161,420 11,335 Education 905,857 1,820,769 671,499 1,149,270 County tax 620,000 620,000 634,394 (14,394) Unclassified/assigned 220,076 565,022 355,900 209,122 Debt service: Principal 261,005 315,103 314,963 140 Interest 50,000 155,600 155,580 20 Transfers to other funds 145,584 186,336 186,336 - Total Charges to Appropriation 3,909,913 5,955,331 4,444,343 1,510,988
Budgetary Fund Balance - December 31 $ 2,197,000 $ 1,067,884 $ 2,684,193 $ 1,616,309 Utilization of unassigned fund balance $ 125,000 $ 125,000 $ - $ (125,000) Utilization of committed fund balance - 214,204 - (214,204) Utilization of restricted fund balance - 914,912 - (914,912) $ 125,000 $ 1,254,116 $ - $ (1,254,116)
See accompanying independent auditors’ report and notes to financial statements.
71 SCHEDULE 2 TOWN OF CARRABASSETT VALLEY, MAINE
BUDGETARY COMPARISON SCHEDULE – BUDGETARY BASIS BUDGET AND ACTUAL – GENERAL FUND REVENUES FOR THE YEAR ENDED DECEMBER 31, 2015
Budget Variance Original Adjustments/ Final Positive Budget Receipts Budget Actual (Negative) REVENUES General tax revenues: Property taxes $ 3,443,723 $ - $ 3,443,723 $ 3,482,973 $ 39,250 Vehicle excise taxes 131,000 - 131,000 176,533 45,533 Boat excise taxes 1,400 - 1,400 1,525 125 Airport excise taxes 1,200 - 1,200 - (1,200) Intergovernmental revenues: State revenue sharing 10,000 - 10,000 11,207 1,207 Homestead exemption 3,780 - 3,780 3,691 (89) Police department grant - 20,000 20,000 20,000 - Junior golf grant - 5,504 5,504 5,504 - Tree Growth 22,000 - 22,000 27,542 5,542 Economic development grant - 300,000 300,000 300,000 - Airport grant - 30,783 30,783 30,783 - Snowmobile grant/reimbursement - 24,120 24,120 24,120 - Other - 1,000 1,000 1,069 69 Charges for services: Hanger lease - 60 60 1,260 1,200 Cable franchise fees 24,000 9,345 33,345 37,378 4,033 Pool fees 2,000 - 2,000 3,636 1,636 CVA rec. facility cost sharing 31,600 - 31,600 30,466 (1,134) Recreation facility fees 72,000 - 72,000 53,169 (18,831) Other rec. program fees - 55,713 55,713 75,438 19,725 Outdoor adventure camp - 37,397 37,397 37,397 - Town fees 4,500 477 4,977 6,043 1,066 Building permits 5,500 - 5,500 4,807 (693) Plumbing permits - - - 5,575 5,575 Ambulance service rent 8,510 - 8,510 8,506 (4) Transfer station 1,200 7,694 8,894 10,677 1,783 Lease payment - Sugarloaf Mtn. - 147,539 147,539 147,539 - Mountain bike race - 20,219 20,219 20,219 - Library/Comm. Bldg. income 1,000 18,787 19,787 20,244 457 Bike Trail Revenue - 55,690 55,690 55,690 - Investment income: Investment income, net of unrealized gains/(losses) 10,000 2,590 12,590 8,941 (3,649) Interest/Fees on taxes 11,500 - 11,500 14,372 2,872 Other income: Police department - 4,033 4,033 4,033 - Sugarloaf - 3,024 3,024 3,024 - Other - 40,492 40,492 41,340 848 Transfers from other funds - 131,835 131,835 131,835 -
Total revenues $ 3,784,913 $ 916,302 $ 4,701,215 $ 4,806,536 $ 105,321
See accompanying independent auditors’ report and notes to financial statements.
72
-
810 810 440
(217) (502) (502) (183) (190)
2,141 2,042 2,275 1,773 2,500 9,807 3,594
28,470 32,838
SCHEDULE A SCHEDULE Positive Variance (Negative)
$
- 7,131 2,478 7,473
64,026 85,210 23,831 68,190 33,902 33,902 68,190 73,782 134,757 113,000 102,539 306,005 135,594 443,816
Expenditures
$
2,500 2,295 7,283 GENERAL FUND GENERAL 66,068 87,485 25,604 69,000 10,725 33,400 33,400 69,000 74,222
MAINE 136,898 113,000 102,322 315,812 164,064 476,654
–
Final Budget
$
------
865
DECEMBER 31, 2015 4,018 1,000 2,500 1,545 1,775 8,203
39,424 42,924 Budget Adjustments
$
-
750
8,950 7,283
62,050 86,485 24,739 69,000 33,400 33,400 69,000 74,222
136,898 113,000 102,322 124,640 307,609 433,730
Budget Original TOWN OF CARRABASSETT VALLEY, TOWN OF CARRABASSETT FOR THE YEAR ENDED FOR THE ENDED YEAR
$
SCHEDULE OF DEPARTMENTAL OPERATIONS SCHEDULE OF DEPARTMENTAL Total Total Total Total Town operating expenses Town operating Assessing Fire department Fire department training Selectmens' contingency Officers' salaries Planning board Planning Communications center Animal control Ambulance Police department Police Property/casualty/other Town roads Code enforcementCode General government:General Public safety: Public Insurance: Public works: Public
73
- -
4,349 6,986 7,431 8,998 (1,107) (1,107) 11,335 50,786 12,450 38,336 62,863 27,636 18,798 Positive (CONTINUED) Variance
(Negative)
56,506 17,773 21,097 10,000 59,176
161,420 104,914 200,446 182,673 769,925 312,360 114,354 252,938 141,967 141,967
SCHEDULE A SCHEDULE Expenditures
60,855 30,223 28,528 10,000 59,176 GENERAL FUND GENERAL
172,755 111,900 251,232 221,009 832,788 321,358 141,990 271,736 140,860 140,860 –
Final Budget
- - - - -
825 825 DECEMBER 31, 2015 7,694 21,547 13,853 37,176 91,700 61,377
511,611 321,358 Budget Adjustments
-
60,030 16,370 28,528 10,000 22,000 50,290
171,930 111,900 229,685 213,315 321,177 210,359 140,860 140,860
Budget Original TOWN OF CARRABASSETT VALLEY, MAINE VALLEY, TOWN OF CARRABASSETT FOR THE YEAR ENDED FOR THE ENDED YEAR
SCHEDULE OF DEPARTMENTAL OPERATIONS SCHEDULE OF DEPARTMENTAL Total Total Total Total Taxes/workers comp Health insurance/retirementHealth Recycling Transfer station Community building Recreation endowment endowment Recreation Ski club Snowmobile trails Recreation programsRecreation Anti-gravity complex Anti-gravity Valley/Mountain shuttle Valley/Mountain Employee benefits: Employee Solid waste/recycling: Solid Recreation: Transportation:
74
- - - -
20 (10) 527 357 227 160 908 140 2,000 1,035 1,368 4,097 6,041 2,030 1,000 1,190 14,660 58,226 29,091 86,375 (14,394) 209,122 (CONTINUED) 1,149,270
Positive Variance (Negative)
- - - -
10
273 643
8,661 6,000 7,773 3,283 9,903 6,010 2,000 9,345
11,700 14,118 20,952 49,011 44,765
SCHEDULE A SCHEDULE 161,453 470,543 314,963 155,580 634,394 671,499 355,900
Expenditures
- 800 GENERAL FUND GENERAL
8,661 6,000 2,000 1,000 1,035 8,000 4,651 1,000 7,200 2,000 9,345 – 29,091 26,360 20,159 21,860 51,041 14,000
219,679 470,703 131,140 315,103 155,600 620,000 565,022 1,820,769 Final Budget
------
60 DECEMBER 31, 2015 535
8,661 2,000 6,000 4,651 8,639 1,628 9,345 14,360 54,098 (35,752) 193,679 159,698 131,140 105,600 914,912 344,946 Budget Adjustments
------
800 500
6,000 1,000 2,000 1,000 7,200 2,000
64,843 26,000 12,000 11,520 21,800 49,413 14,000 50,000
311,005 261,005 620,000 905,857 220,076
Budget Original TOWN OF CARRABASSETT VALLEY, MAINE VALLEY, TOWN OF CARRABASSETT FOR THE YEAR ENDED FOR THE ENDED YEAR
SCHEDULE OF DEPARTMENTAL OPERATIONS SCHEDULE OF DEPARTMENTAL Total Total Christmas lighting grant planning Airport Fish stocking OC at Flagstaff assoc. area business Cemetery Overlay Town sign New Touring center New events New Cemetery project Cemetery Financial assistance Financial Black fly project Black fly Scholarship fund Scholarship Information center Buildings and grounds and Buildings Airport operations Library Pathway Gauge Narrow Cvalley Network.Org Cvalley Public lots Public Interest Principal Cable franchiseCable Unclassified/assigned: Debt service: Debt County tax County Education
75
------
1,510,988
(CONTINUED) Positive
Variance (Negative) $
2,000 1,000
10,000 70,752 28,746 50,000 11,338 12,500
186,336
SCHEDULE A SCHEDULE 4,444,343
Expenditures
$
GENERAL FUND GENERAL
2,000 1,000
–
10,000 70,752 28,746 50,000 11,338 12,500
186,336 .
5,955,331
Final Budget $ ------
DECEMBER 31, 2015
5,000
35,752 40,752
2,045,418
Budget Adjustments $ and notes to financial statements financial to notes and 5,000 2,000 1,000
35,000 28,746 50,000 11,338 12,500
145,584
3,909,913
TOWN OF CARRABASSETT VALLEY, MAINE VALLEY, TOWN OF CARRABASSETT FOR THE YEAR ENDED FOR THE ENDED YEAR Budget Original $ SCHEDULE OF DEPARTMENTAL OPERATIONS SCHEDULE OF DEPARTMENTAL Total Golf course reserve project Pool Town park reserve Playground Fire department endowment Recreational center Outdoor project fuel Airport
Transfers funds: other to TOTAL EXPENDITURES ee accompanying independent auditors’ report auditors’ independent accompanying ee S
76 SCHEDULE B TOWN OF CARRABASSETT VALLEY, MAINE
COMBINING BALANCE SHEET – NONMAJOR GOVERNMENTAL FUNDS DECEMBER 31, 2015
Total Special Capital Nonmajor Revenue Projects Permanent Governmental Funds Funds Funds Funds
ASSETS Cash and cash equivalents $ 6,857 $ 37,770 $ 4,878 $ 49,505 Investments 130,274 717,616 92,697 940,587 Due from other funds 3,496 61,758 850 66,104 TOTAL ASSETS $ 140,627 $ 817,144 $ 98,425 $ 1,056,196
LIABILITIES Accounts payable $ - $ - $ - $ - Due to other funds - 266,845 - 266,845 TOTAL LIABILITIES - 266,845 - 266,845
FUND BALANCES Nonspendable - - 2,294 2,294 Restricted 81,833 5,104 96,131 183,068 Committed 58,794 712,273 - 771,067 Assigned - - - - Unassigned - (167,078) - (167,078) TOTAL FUND BALANCES 140,627 550,299 98,425 789,351
TOTAL LIABILITES AND FUND BALANCES $ 140,627 $ 817,144 $ 98,425 $ 1,056,196
See accompanying independent auditors’ report and notes to financial statements.
77 SCHEDULE C TOWN OF CARRABASSETT VALLEY, MAINE
COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED DECEMBER 31, 2015
Total Special Capital Nonmajor Revenue Projects Permanent Governmental Funds Funds Funds Funds
REVENUES Intergovernmental $ 3,496 $ 123,249 $ - $ 126,745 Investment income, net of unrealized gains/(losses) 3,489 19,345 2,554 25,388 Other - 17,143 850 17,993 TOTAL REVENUES 6,985 159,737 3,404 170,126
EXPENDITURES Capital outlay - 463,746 - 463,746 TOTAL EXPENDITURES - 463,746 - 463,746
EXCESS OF REVENUES OVER (UNDER) EXPENDITURES 6,985 (304,009) 3,404 (293,620)
OTHER FINANCING SOURCES (USES) Transfers in - 202,969 - 202,969 Transfers (out) - (148,468) - (148,468) TOTAL OTHER FINANCING SOURCES (USES) - 54,501 - 54,501
NET CHANGE IN FUND BALANCES 6,985 (249,508) 3,404 (239,119)
FUND BALANCES - JANUARY 1 133,642 799,807 95,021 1,028,470
FUND BALANCES - DECEMBER 31 $ 140,627 $ 550,299 $ 98,425 $ 789,351
See accompanying independent auditors’ report and notes to financial statements.
78 SCHEDULE E TOWN OF CARRABASSETT VALLEY, MAINE
COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – NONMAJOR SPECIAL REVENUE FUNDS FOR THE YEAR ENDED DECEMBER 31, 2015
Highway Scholarship Town Fund Fund Land Totals
REVENUES Intergovernmental $ 3,496 $ - $ - $ 3,496 Investment income, net of unrealized gains/(losses) 317 2,143 1,029 3,489 TOTAL REVENUES 3,813 2,143 1,029 6,985
EXPENDITURES Other - - - - TOTAL EXPENDITURES - - - -
EXCESS OF REVENUES OVER (UNDER) EXPENDITURES 3,813 2,143 1,029 6,985
OTHER FINANCING SOURCES (USES) Transfers in - - - - Transfers (out) - - - - TOTAL OTHER FINANCING SOURCES (USES) - - - -
NET CHANGE IN FUND BALANCES 3,813 2,143 1,029 6,985
FUND BALANCES - JANUARY 1 15,683 79,690 38,269 133,642
FUND BALANCES - DECEMBER 31 $ 19,496 $ 81,833 $ 39,298 $ 140,627
See accompanying independent auditors’ report and notes to financial statements.
79 - - - - -
(9) (9) (9)
2,000 2,000 1,991 2,501 4,492
Capital Town Park $ $ Improvements
------
SCHEDULE G SCHEDULE 162,561 162,561
(162,561) (162,561) (162,561)
Project AGC Roof $ $ ------
Bus School $ $
------
1,244 1,244 1,244 1,244
46,294 47,538
FUNDS
Road S Carriage AND CHANGES IN FUND BALANCES CHANGES AND IN FUND
$ $ ------
83 83 83 83
3,112 3,195
DECEMBER 31, 2015
Solid Waste Reserve ED $ $ - - -
556
1,823 1,823
(9,444)
11,267 11,267 10,000 10,000 67,493 68,049
Golf Repair Course $ $ NONMAJOR CAPITAL PROJECTNONMAJOR TOWN OF CARRABASSETT VALLEY, MAINE VALLEY, TOWN OF CARRABASSETT FOR THE END YEAR
COMBINING SCHEDULE OF REVENUES, EXPENDITURES COMBINING SCHEDULE OF REVENUES,
Intergovernmental gains/(losses) Investment income, ofnet unrealized Other outlay Capital (UNDER) EXPENDITURES Transfers (out) REVENUES TOTAL REVENUES EXPENDITURES TOTAL EXPENDITURES EXCESS OF REVENUES OVER OTHER (USES) FINANCING SOURCES Transfers in TOTAL OTHER (USES) FINANCING SOURCES NET IN FUND CHANGE BALANCES 1 - JANUARY FUND BALANCES 31 - DECEMBER FUND BALANCES
80 - - - - -
358 358 358
(3,120) (3,120) (2,762)
15,212 12,450
Center Reserve Anti-Gravity $ $ - - -
554
3,120 3,120 2,566 2,566 3,120 3,120 3,674 1,430 5,104
(CONTINUED)
Account Town/CVA AGC Capital $ $
- - - - 818
7,174 7,992 7,992
11,338 11,338 19,330 33,915 53,245
SCHEDULE G SCHEDULE Facility Maintenance $ $ Outdoor Center Outdoor
- - -
59
2,423 2,482 2,482 3,513 1,657 4,139 4,365 8,504
(1,856)
FUNDS
Airport Reserve S AND CHANGES IN FUND BALANCES CHANGES AND IN FUND
$ $ - - - - -
4,289 4,289 4,289
28,746 28,746 33,035 DECEMBER 31, 2015
159,509 192,544 Fire
Reserve Department $ $ - - -
2,100
10,381 12,481 12,481 50,000
(89,979) (77,498)
386,960 309,462
(139,979)
Reserve Facilities Recreation $ $ NONMAJOR CAPITAL PROJECTNONMAJOR TOWN OF CARRABASSETT VALLEY, MAINE VALLEY, TOWN OF CARRABASSETT FOR THE YEAR ENDED FOR THE ENDED YEAR COMBINING SCHEDULE OF REVENUES, EXPENDITURES COMBINING SCHEDULE OF REVENUES,
Intergovernmental gains/(losses) Investment income, ofnet unrealized Other outlay Capital (UNDER) EXPENDITURES Transfers (out) REVENUES TOTAL REVENUES EXPENDITURES TOTAL EXPENDITURES EXCESS OF REVENUES OVER OTHER (USES) FINANCING SOURCES Transfers in TOTAL OTHER (USES) FINANCING SOURCES NET IN FUND CHANGE BALANCES 1 - JANUARY FUND BALANCES 31 - DECEMBER FUND BALANCES
81 19,345 17,143 54,501
123,249 159,737 463,746 463,746 202,969 799,807 550,299
(304,009) (148,468) (249,508)
Totals $ $
- - - - -
113 113 113
1,000 1,000 1,113 6,054 7,167
(CONTINUED)
Equipment Playground $ $ - -
9,500
(4,517)
95,000 80,752 80,752 75,483
Pool (80,000)
104,500 265,252 265,252
Project (160,752)
$ $ SCHEDULE G SCHEDULE - - - -
4,415 4,415
(3,513) (3,513)
21,075 21,075 16,660 13,147
(13,147)
Land
. Airport Acquistion $ $ FUNDS
- - - - -
S AND CHANGES IN FUND BALANCES CHANGES AND IN FUND 186 186
7,400 7,400 3,412
(7,214) (7,214)
10,626
Golf Course Clubhouse $ $ DECEMBER 31, 2015
------
2,215 2,215
10,285 10,285 12,500 12,500
(10,285)
Project Airport Fuel Airport $ $ and notes to financial statements financial to notes and
------
Pool Reserve $ $ NONMAJOR CAPITAL PROJECTNONMAJOR TOWN OF CARRABASSETT VALLEY, MAINE VALLEY, TOWN OF CARRABASSETT FOR THE YEAR ENDED FOR THE ENDED YEAR pendent auditors’ report auditors’ pendent COMBINING SCHEDULE OF REVENUES, EXPENDITURES COMBINING SCHEDULE OF REVENUES, See accompanying inde accompanying See Intergovernmental gains/(losses) Investment income, ofnet unrealized Other outlay Capital (UNDER) EXPENDITURES Transfers (out) REVENUES TOTAL REVENUES EXPENDITURES TOTAL EXPENDITURES EXCESS OF REVENUES OVER OTHER (USES) FINANCING SOURCES Transfers in TOTAL OTHER (USES) FINANCING SOURCES NET IN FUND CHANGE BALANCES 1 - JANUARY FUND BALANCES 31 - DECEMBER FUND BALANCES 82
- - - - -
SCHEDULE I SCHEDULE 850 3,404 3,404 3,404 2,554
95,021 98,425
Totals $
$
- - - - - 998 998 998 850 148
6,516 5,518
Fund
. Cemetery
$
$
------2,406 2,406 2,406 2,406
91,909 89,503
Golf Trust DECEMBER 31, 2015 MacDonald
$
$ PERMANENT FUNDS and notes to financial statements financial to notes and
NONMAJOR NONMAJOR TOWN OF CARRABASSETT VALLEY, MAINE VALLEY, TOWN OF CARRABASSETT FOR THE YEAR ENDED FOR THE ENDED YEAR nying independent auditors’ report auditors’ independent nying COMBINING SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN FUND BALANCES INEXPENSES FUND COMBINING AND CHANGES SCHEDULE OF REVENUES, Transfers in Transfers (out) Program expenses EXPENDITURES (UNDER) Other income Other (losses) FUND BALANCESFUND - DECEMBER 31 FUND BALANCES 1 FUND - JANUARY OTHER FINANCING SOURCES (USES) TOTAL OTHER FINANCING SOURCES (USES) NET BALANCES CHANGE IN FUND EXPENDITURES TOTAL EXPENDITURES OVER REVENUES OF EXCESS TOTAL REVENUES REVENUES Investment income, net of unrealized gains/ See accompa See
83 84